Inclusion of after sale service costs: compulsory dealer performed warranty services must be included in assessable value of vehicles. Mandatory pre delivery inspection and three initial services that a buyer must undergo to retain warranty cover are performed by dealers on behalf of the manufacturer; the dealer's margin that finances these compulsory services is therefore part of the assessable value of the vehicle and must be included, and the Philips India decision is distinguished because it lacked a compulsory service requirement.