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<h1>Tribunal rules optional plough lamp cost not part of tractors' assessable value. Appeal successful.</h1> The tribunal held that the cost of a plough lamp, being optional and not supplied compulsorily, should not be included in the assessable value of ... Valuation The judgment considered whether the cost of a plough lamp should be included in the assessable value of tractors. The appellant argued that the lamp was optional and should not be included. The tribunal agreed, stating that if an item is optional and not supplied compulsorily to the customer, its cost should not be included in the assessable value. The appeal was allowed.
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