Composite MRP on multi-piece soap packs prevails over individual cake pricing for assessment purposes.

Soaps sold in a multi-piece pack bearing a composite MRP and the caption "Buy 3 get 1 free" were held not to be assessable on the basis of the MRP of each individual cake. The Tribunal noted that both the pack and the individual wrappers carried relevant markings, and followed its earlier view that separate valuation of the cakes was not justified when they were marketed and sold as a composite pack. The Board circular relied on by the Revenue was not treated as overriding that settled position, so assessment on the basis of individual soap cakes was not sustained.

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Issues: Whether the soaps packed in a multi-piece pack marked with a composite MRP and sold with the caption "Buy 3 get 1 free" could be assessed on the basis of the MRP of each individual soap cake.

Analysis: The Tribunal noted that the multi-piece pack and the individual wrappers carried the relevant markings, including the composite MRP for the pack and separate MRPs on the individual cakes. It followed its earlier decision on a similar factual situation, where it was held that there was no basis to assess the soap cakes on the price of the individual pieces when sold as a composite pack. The Board's circular cited by the Revenue was not accepted as overriding that settled view.

Conclusion: The assessment on the basis of the individual soap cakes was not sustained and the Revenue's appeal was rejected.

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