TMI Blog1997 (12) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... ail or wholesale. There is no dispute that assessee was selling directly to the consumers. It has been contended on behalf of the Revenue that the sale to a single consumer can also be a wholesale sale if the sale is of a large quantity of goods. There is no dispute that bulk sale to a single consumer may constitute wholesale sale and the price for such sales should be taken as the normal price ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
