https://www.taxtmi.com/caselaws?id=86795 Licence fee and service charges collected from the buyer for use of part of the factory premises, and for electricity and water used to compress oxygen gas after delivery, were held not includible in the assessable value of uncompressed oxygen gas. The charges related only to the buyer's post-clearance compression activity in the seller's premises and had no nexus with manufacture or clearance of the gas sold by the manufacturer. As the record did not show any disguised compression activity by the seller, and the charges did not enhance the value or marketability of the product, they could not be added to assessable value. en-us Fri, 09 May 1997 00:00:00 +0530 Sat, 27 Aug 2011 14:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86795 Licence fee and service charges collected from the buyer for use of part of the factory premises, and for electricity and water used to compress oxygen gas after delivery, were held not includible in the assessable value of uncompressed oxygen gas. The charges related only to the buyer's post-clearance compression activity in the seller's premises and had no nexus with manufacture or clearance of the gas sold by the manufacturer. As the record did not show any disguised compression activity by the seller, and the charges did not enhance the value or marketability of the product, they could not be added to assessable value. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86795