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vii. Notice No.1, Noticee No.2 and ASA were located in a common plot. Noticee No.1 was located in premises owned by ASA and ASA in premises owned by Patel Sales Corporation, a sister concern.

viii. A common PBX system was used by three units, which was located in Noticee No.1's premises and taken on lease from Ajanta Time Industries.

The Commissioner has held that advancement of credit facilities to ASA is clearly a normal trade practice and can not lead to any legitimate inference "Relationship." He has found that loans were advanced by Partners of the respondents for which ASA used to pay interest at the prevalent Bank rate and therefore, has held that allegations of relationship for this reason can not be sustained. He has found that when compared to the total sales made by the First Respondent, advertisement expenses covered only meagre amounts and therefore, such expenses can no be treated as amounting to any additional or extra commercial consideration. amounting to any additional or extra commercial consideration. He has further relied upon the fact that the price at which goods were sold to independent buyers was the same as that at which they were sold to ASA to hold that the incurring of advertisement expenses by ASA did not depress the sale price in any manner and therefore, the First Respondent and ASA are not related persons. Since supplies were being effected to ASA who was the bulk buyers of products of the Fist Respondent on credit basis, the transaction can not be regarded as tainted. Regarding issue of circualrs and communications to dealers of the products of the Respondents, that Commissioner is held that in the absence of any allegations that these communications were issued by ASA or on behalf of the Respondents and in the absence of any allegations that these communications disclose any extra commercial consideration as passing between the Respondents and ASA, the mere (sic) of such communication can not support the charge or relationship. In the same manner, he has dealt with the remaining grounds in detail.