M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
iii)
amongst them the buyer is a
relative and a distributor of the assessee,
or a sub-distributor of such distributor; or
(iv)
they are so associated that they
have interest, directly or indirectly, in the
business of each other.
Explanation. – In this clause –
(i)
“inter-connected undertakings” shall
have the meaning assigned to it in clause (g)
of section
