Assessable value and buyer-reimbursed advertising expenses require fresh evidence before inclusion can be decided.

Advertising expenses reimbursed by buyers were examined for inclusion in assessable value, with the central question being whether the amount shown as other income reflected reimbursement of advertising costs or another service. The material issue also was whether the sale price already covered the advertising cost incurred by the manufacturer. The prior determination was set aside because the record required fresh evidence on these questions, and the matter was remanded to the Commissioner for reconsideration after both sides were allowed to adduce evidence.

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Issues: Whether advertising expenses reimbursed by buyers were includible in the assessable value, and whether the matter required fresh consideration on evidence.

Analysis: The dispute turned on whether the amount shown as other income represented reimbursement towards advertising expenses or some other service, and whether the sale price already included the advertising cost incurred by the manufacturer. The prior determination was set aside so that the parties could lead evidence on these questions.

Conclusion: The appeal was allowed, the impugned order was set aside, and the matter was remanded to the Commissioner for a fresh decision after giving both sides an opportunity to adduce evidence.

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