BHARAT LTD. v. COMMISSIONER COMMISSIONERATE

Supreme Court of IndiaCRL.A. NO. 005642-005642 - 2009

Bench: Justice Abhay S. Oka, Justice Pankaj Mithal

The price charged by Oil Marketing Companies (OMCs) under the Multilateral Product Sale-Purchase Agreement (MOU) was not considered the primary factor for sale, as the MOU aimed to ensure smooth supply and distribution of petroleum products rather than facilitating a commercial sale.