TMI Blog1962 (10) TMI 2X X X X Extracts X X X X X X X X Extracts X X X X ..... d in 1955. It's factory as well as its office (both housed in the same building) is located just outside the limits of Bangalore City. 3. The facts found by the Assistant Collector of Central Excise, Bangalore, and affirmed by the Collector of Central Excise, Bangalore, and not disputed in the affidavit filed in this Court by the petitioner, are as follows : The petitioner (Messrs. Amco Batteries Limited, Bangalore) manufactures Electric Storage Batteries under three trade marks. i.e. "AMCO", "OAKES" and "SPEED", "AMCO" Batteries are marketed through a network of distributors, about fourteen in number, each of whom is the sole distributor for a specified zone in India; Messrs. Addison and Company (P) Ltd., Bangalore, are the dist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... December, 1958, the excise authorities intimated to the petitioner that the "wholesale price" declared by the petitioner cannot be accepted as correct as in their view the wholesale market price at Bangalore is very much more than the wholesale price declared by the petitioner. This conclusion was arrived at on the ground that the Batteries manufactured by the petitioner have not got a wholesale market at the factory site and therefore the wholesale cash price ruling at Bangalore have to be taken into consideration. It is said that the wholesale prices charged by the petitioner to its distributors are very much less than the wholesale prices prevailing a Bangalore even after deducting the distributor's discount and incidental expenses. Inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es (P) Ltd. Further, no provision appears to have been made for the discount to which these companies would have been ordinarily entitled to. The order passed by the authorities does not show that the "wholesale cash price" prevailing in Bangalore on the dates the goods were moved out of the Factory or the prices prevailing at about that time, were taken into consideration. As observed in the National Tobacco Co.'s case, the determination of the value for the purpose of duty should be based on the "wholesale cash price" for which the article in question or an article of the like kind and quality is sold or is capable of being sold at the time and at the location of the factory. If the Excise Authorities depend on the price list issued by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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