https://www.taxtmi.com/caselaws?id=76148 The Appellate Tribunal, after considering arguments from both parties, upheld the decision of the learned Commissioner (Appeals) regarding the inclusion of advertisement and publicity expenses reimbursed by the respondent to their dealers in the assessable value of final products. The Tribunal concluded that such expenses borne by dealers were not on behalf of the respondent, as dealers were not compelled to bear these costs. Citing relevant Supreme Court decisions, the Tribunal rejected the Revenue's appeal, affirming that these expenses should not be included in the transaction value, as settled in previous legal precedents. en-us Wed, 01 Apr 2009 00:00:00 +0530 Sat, 12 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76148 The Appellate Tribunal, after considering arguments from both parties, upheld the decision of the learned Commissioner (Appeals) regarding the inclusion of advertisement and publicity expenses reimbursed by the respondent to their dealers in the assessable value of final products. The Tribunal concluded that such expenses borne by dealers were not on behalf of the respondent, as dealers were not compelled to bear these costs. Citing relevant Supreme Court decisions, the Tribunal rejected the Revenue's appeal, affirming that these expenses should not be included in the transaction value, as settled in previous legal precedents. Case-Laws Central Excise Wed, 01 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76148