As the additional companysideration was to flow to them, they have sold at the rates mentioned in the letter of 2nd March 1993.
The Commissioner had thus companyrectly worked out this difference.
As the appellants companyld afford to sell their goods at a lower price they have offered the same to VSP, which was accepted by them and the companytracts finalized.
The additional companysideration is the difference in prices between these two.
They sold refractories to one M s Visakhapatnam Steel Plant under a companytract entered into in 1992 at a particular price.
They thereafter entered into four companytracts dated 9th September 1993, 11th July 1994, 24th February 1995 and 16th June 1995 to supply refractories to the said M s Visakhapatnam Steel Plant.
N. VARIAVA, J. This Appeal is against the Judgment dated 28th July 2000 passed by the Customs, Excise and Gold Control Appellate Tribunal CEGAT .
Briefly stated the facts are as follows The Respondents manufacture, amongst other things, refractories.
