9911796707
TMI Blog1969 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... spatched to the Central Depot of the petitioners at Fatehpuri, Delhi, from where they are sent or despatched to the various dealers in and outside Delhi. The petitioners have their own sales organisations at Fatehpuri, from where the goods are sold, the same price level of the manufactured goods is maintained throughout this country. The retailers' price list, therefore, is burdened with and comprises of various expenses such as establishments, advertisement, distribution, cartage, railway freight, special packing charges, if any, and insurance covering breakage. Accordance to the petitioners they have no price list showing the ex-factory prices or wholesale cash price of their goods since the goods are not sold ex-factory but only through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the figures mentioned by the Chartered Accountant and there is no evidence couta. There is no attack on the retail price list. What is seriously controversed in this writ petition by the revenue is the principle that is to be adopted in the matter of arriving at the wholesale figures, in terms of Section 4 or otherwise. It will also be material to note, in this connection, that previously the mode of assessment was different; the wholesale price was arrived at by working it out on the basis of the retail price. 4. It is also necessary to notice that the petitioners from time to time submitted their consumer's price list to the Revenue who approved and accepted the same up to 1961 and determined the assessable or real value of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o deposit the amount before the revision could be heard, the amount was deposited under protest. Shri Banerji, Additional Secretary to the Government of India, heard the revision petition on the merits on 19-3-1964. Certain information was called for from the petitioners and this was supplied. A personal hearing, was also granted by Shri Banerji on 22-1-1966. A complete break up of expenses incurred by the sole. Distributors, M/s. Bawa Glass and Crockeries Private Ltd., as between the Bawa Potteries Products and other goods dealt in by the distributors, along with a further break up of the expenses attributed at Bawa Potteries (as between the manufacturing unit and the sale organisation) were also furnished as directed. Ultimate the revisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; * * * 20. The explanation can only mean that in a case where the wholesale price is known for the purposes of levying the excise duty no abatement or deducation shall be allowed except in respect of trade discount and the amount of duty payable at the time of the removal of the article from the factory or other premises. The explanation, it is worth repeating, starts with the expression "in determining the price of any article under this Section", etc. The further question arises as to whether it applies only to a case where the whole ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the wholesale price. In other words, it is clearly inapplicable to a case where the wholesale price has to be arrived on the basis of the retail price. 21. There being no other means suggested by the Revenue or any other evidence on which it relied upon the ascertaining the retail price it follows that the wholesale price in this case can be arrived at only by deducting the necessary items of expenditure belong to the post-manufacturing stage from the retail price. 22. At one stage I was inclined to take the figures given by the Chartered Accountant concerning the railway freight, distribution, advertisement and insurance, and straightway quash the duty on that basis, but Shri Brij Ban Kishore indicated at the later stage of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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