https://www.taxtmi.com/caselaws?id=100461 The Tribunal allowed Okasa's appeal (E/1309/96) regarding the valuation of physician's samples packed as Novamox dry syrup. The decision emphasized determining the assessable value based on the price at which Okasa sold goods to Cipla. It clarified that the agreement did not establish a related party relationship between Okasa and Cipla, rejecting the department's arguments. The Tribunal highlighted the importance of interpreting agreements based on explicit terms and dismissed the department's contentions regarding control over Okasa's operations. en-us Wed, 10 Oct 2001 00:00:00 +0530 Wed, 01 Feb 2012 17:12:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100461 The Tribunal allowed Okasa's appeal (E/1309/96) regarding the valuation of physician's samples packed as Novamox dry syrup. The decision emphasized determining the assessable value based on the price at which Okasa sold goods to Cipla. It clarified that the agreement did not establish a related party relationship between Okasa and Cipla, rejecting the department's arguments. The Tribunal highlighted the importance of interpreting agreements based on explicit terms and dismissed the department's contentions regarding control over Okasa's operations. Case-Laws Central Excise Wed, 10 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100461