https://www.taxtmi.com/caselaws?id=87871 The Tribunal allowed the appeal, ruling in favor of the appellants in a case concerning the inclusion of advertising expenses incurred by dealers in the assessable value. The Tribunal held that since both the assessee and the dealers benefited from shared advertising expenses, only the portion benefiting the dealers should be added to the assessable value. As the appellants had already included 50% of the expenses in the assessable value and both parties derived benefits from the advertisements, the Tribunal accepted the appellant's argument. Consequently, the appeal was allowed with any necessary consequential relief. en-us Tue, 02 Dec 1997 00:00:00 +0530 Tue, 13 Sep 2011 14:56:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87871 The Tribunal allowed the appeal, ruling in favor of the appellants in a case concerning the inclusion of advertising expenses incurred by dealers in the assessable value. The Tribunal held that since both the assessee and the dealers benefited from shared advertising expenses, only the portion benefiting the dealers should be added to the assessable value. As the appellants had already included 50% of the expenses in the assessable value and both parties derived benefits from the advertisements, the Tribunal accepted the appellant's argument. Consequently, the appeal was allowed with any necessary consequential relief. Case-Laws Central Excise Tue, 02 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87871