State of Punjab Vs. Major Singh - Court Judgment

Excerpt:
.....of the respondent undertaking not to enter upon any agreement with any other oil company. it is a compensation granted for the sale of company's products through hpc dealers and is a commission for services rendered by the agent. it is not a discount known at or prior to the removal of the goods. [859a-c] the cost of distribution incurred at the duty paid sales depots is not to he included in the assessable value in case the wholesale dealers take delivery of the goods from outside such godown. the wholesale dealers having taken delivery of the goods manufactured by the company and there being a removal of the goods from the factory gate, the cost of distribution at duty paid sales depots cannot he taken into account for the purpose of determining the assessable value of the goods......order21. in view of the judgment of the majority, the appeal is allowed, the conviction of the respondent is altered to one under section 354 i.p.c., and he is awarded rigorous imprisonment for a term of two years and a fine of rs. 1,000/-, and in default, rigorous (imprisonment for a period of six months. out of the fine, if realised. rs. 500/- shall be paid as compensation to the child.

Judgment:
ORDER

21. In view of the judgment of the majority, the appeal is allowed, the conviction of the respondent is altered to one under Section 354 I.P.C., and he is awarded rigorous imprisonment for a term of two years and a fine of Rs. 1,000/-, and in default, rigorous (imprisonment for a period of six months. Out of the fine, if realised. Rs. 500/- shall be paid as compensation to the child.