https://www.taxtmi.com/caselaws?id=102780 Testing fee charged by State authorities for mandatory inspection under the Maharashtra Weights & Measures law was not includible in assessable value because it applied only to sales within Maharashtra, while the same goods were sold elsewhere without any such fee. The testing was in addition to the manufacturer's own testing for completion of manufacture and was not shown to form part of the normal price or ordinary manufacturing cost across all sales. A statutory fee incurred only for sale in a particular State, and not embedded in the ordinary cost or price of all transactions, is excluded from assessable value. en-us Thu, 23 May 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:14:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102780 Testing fee charged by State authorities for mandatory inspection under the Maharashtra Weights & Measures law was not includible in assessable value because it applied only to sales within Maharashtra, while the same goods were sold elsewhere without any such fee. The testing was in addition to the manufacturer's own testing for completion of manufacture and was not shown to form part of the normal price or ordinary manufacturing cost across all sales. A statutory fee incurred only for sale in a particular State, and not embedded in the ordinary cost or price of all transactions, is excluded from assessable value. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102780