2017 (1) TMI 1694

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..... utlets belongs to the respondents, which had made sale of the petroleum products cleared by M/s. Indian Oil Corporation. There being no presumption in tax, the presumptive taxation by Revenue on the ground that there was charge commission from the dealer is unwarranted. M/s. Indian Oil Corporation has its own retail outlet without being such outlet given to any dealer for retail sale. The eleme .....

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..... goods cleared to the retail outlet, which in reality is not so. 2. Revenue on the other hand says that the dealer commission was charged by M/s. Indian Oil Corporation to the dealers which is not included in the assessable value of the cleared petroleum products. 3. Heard both sides and perused the records. 4. It is a clear fact on record as stated by the respondent and .....

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