Assessable value inclusion of buyer supplied patterns requires proportionate apportionment per unit, with cost accountant certification acceptable. Proportionate cost of patterns must be included in the assessable value of castings even when patterns are supplied by buyers or made at buyer's cost; where apportionment is difficult, allocate cost by expected life, capability and estimated output to derive a per unit addition, with a Cost Accountant certificate acceptable as evidence.
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Provisions expressly mentioned in the judgment/order text.
Assessable value inclusion of buyer supplied patterns requires proportionate apportionment per unit, with cost accountant certification acceptable.
Proportionate cost of patterns must be included in the assessable value of castings even when patterns are supplied by buyers or made at buyer's cost; where apportionment is difficult, allocate cost by expected life, capability and estimated output to derive a per unit addition, with a Cost Accountant certificate acceptable as evidence.
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