https://www.taxtmi.com/caselaws?id=98357 The court rejected the Department's appeal, affirming that the cost of optional literature in trading activities should not be included in the assessable value. The decision emphasized the significance of specific agreements and the optional nature of expenses in determining their inclusion in the assessable value, aligning with previous court and tribunal judgments. en-us Wed, 27 Sep 2000 00:00:00 +0530 Wed, 22 Feb 2012 19:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98357 The court rejected the Department's appeal, affirming that the cost of optional literature in trading activities should not be included in the assessable value. The decision emphasized the significance of specific agreements and the optional nature of expenses in determining their inclusion in the assessable value, aligning with previous court and tribunal judgments. Case-Laws Central Excise Wed, 27 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98357