https://www.taxtmi.com/caselaws?id=99429 Interest on deposits received from buyers for tailor-made machines was not includible in assessable value where the assessee charged a uniform wholesale price and no nexus was shown between the deposits and any depression in the final price. The later Supreme Court view on free deposits was applied to confirm that, absent evidence that the deposits affected pricing, such interest does not form part of the assessable value. On that basis, the revenue's challenge failed. en-us Thu, 18 Jan 2001 00:00:00 +0530 Fri, 27 Jan 2012 12:57:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99429 Interest on deposits received from buyers for tailor-made machines was not includible in assessable value where the assessee charged a uniform wholesale price and no nexus was shown between the deposits and any depression in the final price. The later Supreme Court view on free deposits was applied to confirm that, absent evidence that the deposits affected pricing, such interest does not form part of the assessable value. On that basis, the revenue's challenge failed. Case-Laws Central Excise Thu, 18 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99429