https://www.taxtmi.com/caselaws?id=99626 Advertisement expenditure incurred by a sole distributor after title in the cars had passed was not includible in the assessable value. The Tribunal applied its earlier view that post-transfer marketing expenses borne by the buyer cannot be added to the manufacturer's valuation merely because they may support sales. It treated the contrary line of authorities as fact-specific and found that the appeal grounds did not disturb the Commissioner (Appeals)'s findings. The manufacturer therefore succeeded on the valuation issue. en-us Sat, 11 Aug 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99626 Advertisement expenditure incurred by a sole distributor after title in the cars had passed was not includible in the assessable value. The Tribunal applied its earlier view that post-transfer marketing expenses borne by the buyer cannot be added to the manufacturer's valuation merely because they may support sales. It treated the contrary line of authorities as fact-specific and found that the appeal grounds did not disturb the Commissioner (Appeals)'s findings. The manufacturer therefore succeeded on the valuation issue. Case-Laws Central Excise Sat, 11 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99626