Appellate Tribunal Upholds Differential Assessable Values Based on Commercial Considerations

The Appellate Tribunal CEGAT, Mumbai upheld the Collector (Appeals)' decision allowing different assessable values for products in different areas based on commercial considerations. The Tribunal's decision was consistent with precedent, resulting in the dismissal of the appeal.

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The Appellate Tribunal CEGAT, Mumbai considered whether the assessee could have different assessable values for products in different areas. The Collector (Appeals) allowed different values based on commercial considerations, which was not challenged. The Tribunal's decision was in line with a previous case, leading to the dismissal of the appeal.

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