Supreme Court of India
Atic Industries Ltd. v. H. H. Dave, Asstt. Collector of Central Excise and Ors.
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1 Supreme Court bench has cited this judgment.
From the headnote
c Central Excise and Salt Act 1944-s. 3 ( 1) and 4(a)-Ad va/orem assessment -How made. The appellant, which was. a manufacturer of dye-stuffs, sold its product to two wholesale buyers at. a uniform selling price described as "the ba'Sic selling price" less trade dis:ount of 18%. The wholesalers in turn sold the product to large consumers such as textile mills and distributors. One wholesaler sold the dye-stuff to the distributors "t a higher price but allow~d 10% discount while the other sold at a lower price and allowed 2-l-% discount.
Where later benches applied it
Of those, 1 referred to
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