https://www.taxtmi.com/caselaws?id=92868 The Tribunal directed the Assistant Commissioner to re-determine the assessable value of goods based on depot prices, allowing permissible deductions. The decision emphasized the need to justify price differentials between factory gate and depot sales, rejecting artificially low factory gate prices. The judgment highlighted errors in accepting factory gate prices as genuine and underscored the importance of assessing assessable value in line with actual market conditions. The re-assessment aimed to ensure a fair determination reflecting expenses incurred in sales transactions. en-us Wed, 20 Dec 1995 00:00:00 +0530 Sat, 05 Nov 2011 16:33:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92868 The Tribunal directed the Assistant Commissioner to re-determine the assessable value of goods based on depot prices, allowing permissible deductions. The decision emphasized the need to justify price differentials between factory gate and depot sales, rejecting artificially low factory gate prices. The judgment highlighted errors in accepting factory gate prices as genuine and underscored the importance of assessing assessable value in line with actual market conditions. The re-assessment aimed to ensure a fair determination reflecting expenses incurred in sales transactions. Case-Laws Central Excise Wed, 20 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92868