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<h1>Tribunal excludes interest on delayed White Cement payments from assessable value</h1> The Tribunal held that interest on delayed payments for White Cement should not be included in the assessable value. The appeal was allowed, and the ... Valuation The appeal dealt with whether interest on delayed payments for White Cement should be included in assessable value. The Tribunal held that the charges collected were indeed interest on delayed payments and should not be included in the assessable value. The appeal was allowed, and the impugned order was set aside.