https://www.taxtmi.com/caselaws?id=89762 Amounts recovered from dealers for publicity material and joint advertisement or sales promotion expenses were treated as not includible in assessable value because they related to a distinct trading activity and dealer-shared promotional expenditure. Applying prior precedent, the recovered sums for supplying publicity materials and for sales promotion were excluded from the assessable value, as the dealers also derived benefit from those arrangements. The stated result was that the items in question were not part of the assessable value and the appeal succeeded. en-us Wed, 11 Mar 1998 00:00:00 +0530 Thu, 29 Sep 2011 15:37:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89762 Amounts recovered from dealers for publicity material and joint advertisement or sales promotion expenses were treated as not includible in assessable value because they related to a distinct trading activity and dealer-shared promotional expenditure. Applying prior precedent, the recovered sums for supplying publicity materials and for sales promotion were excluded from the assessable value, as the dealers also derived benefit from those arrangements. The stated result was that the items in question were not part of the assessable value and the appeal succeeded. Case-Laws Central Excise Wed, 11 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89762