56:7-28 - Determination of cost to retailer or cost to wholesaler; evidence
56:7-28.Ā Determination of cost to retailer or cost to wholesaler; evidence
a.Ā In determiningĀ "cost to the retailer"Ā andĀ "cost to the wholesaler" the Director or a court shall receive and consider as bearing on the bona fidesĀ of such cost, evidence tending to show that any person complained against underĀ any of the provisions of this act purchased cigarettes, with respect to theĀ sale of which complaint is made, at a fictitious price, or upon terms, or inĀ such a manner, or under such invoices, as to conceal the true cost, discountsĀ or terms of purchase, and shall also receive and consider as bearing on theĀ bona fides of such cost, evidence of the normal, customary and prevailing termsĀ and discounts in connection with other sales of a similar nature in the tradeĀ area or State.
b.Ā Merchandise given gratis or payment made to a retailer or wholesaler byĀ the manufacturer thereof for display, or advertising, or promotion purposes, orĀ otherwise, shall not be considered in determining the cost of cigarettes to theĀ retailer or wholesaler.
L.1952, c. 247, p. 828, s. 11.
a.Ā In determiningĀ "cost to the retailer"Ā andĀ "cost to the wholesaler" the Director or a court shall receive and consider as bearing on the bona fidesĀ of such cost, evidence tending to show that any person complained against underĀ any of the provisions of this act purchased cigarettes, with respect to theĀ sale of which complaint is made, at a fictitious price, or upon terms, or inĀ such a manner, or under such invoices, as to conceal the true cost, discountsĀ or terms of purchase, and shall also receive and consider as bearing on theĀ bona fides of such cost, evidence of the normal, customary and prevailing termsĀ and discounts in connection with other sales of a similar nature in the tradeĀ area or State.
b.Ā Merchandise given gratis or payment made to a retailer or wholesaler byĀ the manufacturer thereof for display, or advertising, or promotion purposes, orĀ otherwise, shall not be considered in determining the cost of cigarettes to theĀ retailer or wholesaler.
L.1952, c. 247, p. 828, s. 11.