https://www.taxtmi.com/caselaws?id=82012 Customer-specific special or type test charges on transformers, undertaken after manufacture at the purchaser's request, were treated as post-manufacturing expenses with no nexus to manufacturing cost and therefore excluded from assessable value. The demand was also held largely time-barred because the department had knowledge of the practice and suppression could not be sustained for extended limitation. The operative principle stated is that testing charges for marketable goods are not part of wholesale cash price when they arise only from particular contracts, and extended limitation is unavailable where the practice was already known to the department. en-us Mon, 01 Jun 1992 00:00:00 +0530 Fri, 01 Jul 2011 13:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82012 Customer-specific special or type test charges on transformers, undertaken after manufacture at the purchaser's request, were treated as post-manufacturing expenses with no nexus to manufacturing cost and therefore excluded from assessable value. The demand was also held largely time-barred because the department had knowledge of the practice and suppression could not be sustained for extended limitation. The operative principle stated is that testing charges for marketable goods are not part of wholesale cash price when they arise only from particular contracts, and extended limitation is unavailable where the practice was already known to the department. Case-Laws Central Excise Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82012