https://www.taxtmi.com/caselaws?id=76633 The Tribunal ruled in favor of the appellant in an appeal against the Commissioner's order on the inclusion of marketing expenses in the assessable value of products sold. The Tribunal found no contractual obligation for the appellant to bear the marketing company's expenses, citing legal precedents. Emphasizing the significance of contractual terms in determining assessable value, the Tribunal concluded that without evidence of contractual obligations leading to a depression in sale price, such expenses should not be included. Consequently, the appeal was allowed with consequential relief granted to the appellant. en-us Tue, 06 Oct 2009 00:00:00 +0530 Sun, 11 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76633 The Tribunal ruled in favor of the appellant in an appeal against the Commissioner's order on the inclusion of marketing expenses in the assessable value of products sold. The Tribunal found no contractual obligation for the appellant to bear the marketing company's expenses, citing legal precedents. Emphasizing the significance of contractual terms in determining assessable value, the Tribunal concluded that without evidence of contractual obligations leading to a depression in sale price, such expenses should not be included. Consequently, the appeal was allowed with consequential relief granted to the appellant. Case-Laws Central Excise Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76633