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Poornalaya Electricals vs Commissioner Of C. Ex. on 22 May, 1997 cites

Sidhosons & Anr. Etc. Etc vs Union Of India & Ors. Etc. Etc on 28 October, 1986

In Sidhosons and Ors. v. Union of India and Ors. - 1987 (1) SCC 25, it was held that the excise duty was payable on the market value fetched by the goods, in the wholesale market at the factory gate manufactured by the manufacturers, i.e., the price charged by the manufacturers to the buyer under the agreement. It could not be assessed on the basis of the market value obtained by the buyers who also add to the value of the manufactured goods the value of their own property in the goodwill of the 'brand name'.
Supreme Court of India Cites 3 - Cited by 20 - M P Thakkar - Full Document

Union Of India & Ors. Etc. Etc vs Bombay Tyre International Ltd. Etc. Etc on 7 October, 1983

"(g) in 1983 (14) E.L.T. 1896 - Union of India v. Bombay Tyre International Ltd. as well, it was decided "Accordingly, we hold that pursuant to the old S.4(a), the value of an excisable article for the purpose of excise levy should be taken to be the price at which the excisable article is sold by the assessee to a buyer at arm's length in the course of wholesale trade at the time and place of removal" (Paragraph 25 of the report);
Supreme Court of India Cites 40 - Cited by 507 - R S Pathak - Full Document
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