https://www.taxtmi.com/caselaws?id=92113 Additional consideration flowing back to the assessee must be included in the wholesale price before the assessable value is worked back after admissible deductions; it cannot be added to an assessable value already determined without factoring in that amount. The text notes that this approach had been accepted in the assessee's earlier case and upheld by the Supreme Court. On that basis, the issue was resolved in favour of the appellant. en-us Mon, 24 May 1999 00:00:00 +0530 Mon, 24 Oct 2011 17:22:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92113 Additional consideration flowing back to the assessee must be included in the wholesale price before the assessable value is worked back after admissible deductions; it cannot be added to an assessable value already determined without factoring in that amount. The text notes that this approach had been accepted in the assessee's earlier case and upheld by the Supreme Court. On that basis, the issue was resolved in favour of the appellant. Case-Laws Central Excise Mon, 24 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92113