The respondent filed a price list at which price the goods were sold to the customers.
A reply was given on 10th September, 1977 by the assessee to the aforesaid letter.
From the Judgment and Order dated 30.5.
Some of the goods are sold by the respondent to its customers under the respective brand names.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
N. Salve, P.K. Ram and D.N. Misra for the Respondent.
1986 of the Delhi High Court in W. No.
It appears that in October, 1975, Trade Notices were issued on the basis of the directive of the Ministry of Finance to the effect that the owners of the brand name are to be treated as the manufacturers of the goods.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. This is an appeal by special leave and is companynected with Civil Appeal No.
In April, 1977, price list submitted by the respondent declaring the assessable value on the basis of the price at which the assessee respondent sold the goods.
This is an appeal from the judgment and order of the High Court of Delhi dated 30th May, 1986.
Thereafter on 16th April, 1977, there was a letter written by respondent giving the list of the customers of the respondent and clarifying the terms and companyditions on which the assessee sold the goods.
1491 NN of 1988.
On August 22, 1977, the appellants wrote a letter to the assessee respondent seeking certain information, intera lia, to the effect whether the assessee and its buyers were related persons.
578 of 1981.
Subba Rao, P. Parmeshwaran and Mrs. Sushma Suri for the Appellants.
