Amazon is listing Modicare products,
either without mention of MRP or with inflated MRP. This constitutes
misrepresentation and is violative of applicable laws.
29. Further ... Legal Metrology Act prohibits sale of products for a price
over the MRP, but there is no restriction on sale below the MRP.
l) That
seen above is that the
Maximum Retail Price (hereinafter, 'MRP') of the subject product continued
to remain the same ... Services Tax rate on a service of Rs.100 is 28%, the
MRP of the service at which it is sold to the consumer
from the e-mail dated 18.03.2016
that Mahle was insisting that the MRP be affixed by
them before invoicing the goods to the appellant ... they propose to adopt the MRP/selling structure as per
their earlier e-mail dated the 3rd of February. On the
other hand
being "by Modicare";
(ii) The Maximum Retail Price (hereinafter, „MRP‟) of the products is
first scaled up and then reduced to the actual ... MRP, which is in
violation of the Legal Metrology Act, 2009 and the Legal
CS(OS) 75/2019 Page 3 of 9
Metrology (Packaged Commodity
increase, rather it was only the Maximum Retail
Price (hereinafter, "MRP") which was increased and the same was not
W.P.(C) 3727 ... recovered as land revenue.
6. The Petitioner has admitted that the MRP was increased by 10%, and
ignorance is pleaded in respect thereof. The justification
charged by the Petitioner between 2019- till date is extracted herein under:
MRP for Sion Blue (Price in Rs.)
S. No. Product MRP by third ... MRP of Petitioner
Name party importer
(Till July 2019)
07.08.2019 to 20.09.2020 to
19.09.2020 present day
1. Sion Blue & 9,500/- (From
increase in tax rates from 15% to 18%
without change in MRP package value
(for 19 months)
Less: Actual ITC Value Subsumed/Forgone 95
(75Cr ... Company (Loss not Profit) (150)
by Tata Play due to same MRP value of Pack
despite increase in tax rate
18. In addition
altered.
- Some packs showed conflicting manufacture and expiry dates.
- Discrepancies in MRP on packages.
- Some packs lacked MRP and expiry dates, only showing
manufacture dates ... information stickers covering the original
manufacturing and expiry dates, and the MRP. It was discovered that
four separate expired products of the Plaintiff were being
based. There is no parity between both the
regimes in terms of MRP, WSP, brand registration and
storage in warehouse.
7. In view
under Section 4A of the CEA, which is based on the MRP of the products,
provided the goods are excisable and there is a requirement ... declaring
their MRP under provisions of applicable laws. The third method is the
method of deemed assessment, under Section 3A, which is based upon
