https://www.taxtmi.com/caselaws?id=85912 Where goods are sold on a principal-to-principal basis and the buyer acquires proprietary interest and may incur promotion expenses, distributor-incurred advertising costs after removal do not form part of the manufacturer's assessable value absent contractual consent or statutory mandate; similarly, a distributor is not a "related person" for valuation purposes merely because of familial links among directors/partners unless the statutory definition is satisfied and the proviso requiring adoption of the related person's price is properly applied. The Tribunal allowed the appeal and set aside the addition. en-us Mon, 05 Aug 1996 00:00:00 +0530 Mon, 08 Aug 2011 18:39:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85912 Where goods are sold on a principal-to-principal basis and the buyer acquires proprietary interest and may incur promotion expenses, distributor-incurred advertising costs after removal do not form part of the manufacturer's assessable value absent contractual consent or statutory mandate; similarly, a distributor is not a "related person" for valuation purposes merely because of familial links among directors/partners unless the statutory definition is satisfied and the proviso requiring adoption of the related person's price is properly applied. The Tribunal allowed the appeal and set aside the addition. Case-Laws Central Excise Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85912