https://www.taxtmi.com/caselaws?id=98302 Dealer-incurred expenditure on predelivery inspection and the first three after-sales services for vehicles resold to customers is not includible in the manufacturer's assessable value when the manufacturer has no obligation to provide those services and the wholesale sale is on a principal-to-principal basis. The services form part of the dealer's separate retail arrangement with buyers and do not add to the factory-gate value of the goods cleared by the manufacturer. On that basis, the demand and penalty founded on inclusion of these costs were unsustainable, and the matter was decided in favour of the assessee. en-us Mon, 10 Jul 2000 00:00:00 +0530 Fri, 20 Jan 2012 11:08:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98302 Dealer-incurred expenditure on predelivery inspection and the first three after-sales services for vehicles resold to customers is not includible in the manufacturer's assessable value when the manufacturer has no obligation to provide those services and the wholesale sale is on a principal-to-principal basis. The services form part of the dealer's separate retail arrangement with buyers and do not add to the factory-gate value of the goods cleared by the manufacturer. On that basis, the demand and penalty founded on inclusion of these costs were unsustainable, and the matter was decided in favour of the assessee. Case-Laws Central Excise Mon, 10 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98302