The agreements provided among other things that the dealers should number sell the articles sold to them except in accordance with the list prices fixed by the respondent and the respondent would sell the articles to them at the list prices less 22 discount.
From the Judgment and Order dated the 30th March, 1970 of the Gujarat High Court in S.C.A. No.
The dealers were also required under the agreements to give service to the units sold in their terdtory.
The Judgment of the Court was delivered by BHAGWATI, J. This appeal, on, certificate of fitness obtained under Article 133 1 a of the Constitution, is directed against a judgment of the High Court of Gujarat dismissing Special Civil Application No.
1279 of 1966 preferred by the appellants challenging the assessments to excise duty of certain dye stuffs manufactured by them.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The appellants being agerieved by the decision of the High Court preferred the present appeal after obtaining certificate of fitness from the High Court.
L. Sanghi and Girish Chandra, for the Respondents.
The sales by ICI and Atul to the textile mills and other large companysumers were at the basic selling price without any discount, but so far as the distributors were companycerned, the sales to them by ICI and Atul were at a higher price, though with trade discount.
1868 of 1970.
The appellants carry on business of manufacturing dye stuffs in a factory situate in a small township called Atul in Bulsar District in the State of Gujarat.
J. Sorabji, Ashok Desai, D. B. Engineer, K. Master, and Ravinder Narain, for the appellant.
The dye stuffs manufactured by the, appellants were, throughout the period relevant to this appeal, sold by them in wholesale units to two wholesale buyers, namely, ICI India Ltd. hereinafter referred to as ICI and Atul Products Ltd. hereinafter referred to as Atul under respective agreements entered into by them with ICI and Atul.
A. Palkhivala, Sol.
The facts giving rise to the appeal are few and may be briefly stated as follows.
Seventy per cent of the dye stuffs manufactured by the appellants were sold to ICI, while the remaining 30 to Atul.
Excise duty on the basis of ad valorem value was imposed on air conditioners, water coolers and parts of water coolers from March 1, 1961.
1219 of 1966.
