https://www.taxtmi.com/caselaws?id=89201 Where price-list filing was exempt under the governing notification, the absence of a discount in a price list could not by itself defeat the assessee's claim, because the department had not shown non-compliance with the exemption conditions. Shared advertisement expenditure incurred for the mutual benefit of the manufacturer and dealer was treated as outside the assessable value, as it did not form part of the sale price. On that basis, the demand and penalty could not be sustained on the reasoning adopted in the impugned order, and consequential relief followed. en-us Mon, 21 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:46:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89201 Where price-list filing was exempt under the governing notification, the absence of a discount in a price list could not by itself defeat the assessee's claim, because the department had not shown non-compliance with the exemption conditions. Shared advertisement expenditure incurred for the mutual benefit of the manufacturer and dealer was treated as outside the assessable value, as it did not form part of the sale price. On that basis, the demand and penalty could not be sustained on the reasoning adopted in the impugned order, and consequential relief followed. Case-Laws Central Excise Mon, 21 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89201