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    <title>1999 (3) TMI 445 - CEGAT, NEW DELHI</title>
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    <description>Advertisement expenses recovered from dealers were treated as outside the assessable value because the factory price was ascertainable and no nexus was found between those expenses and valuation. The analysis followed the cited precedent relied on by the assessee and concluded that such recovered expenses were not includible in assessable value, with consequential relief stated in the text.</description>
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    <pubDate>Tue, 09 Mar 1999 00:00:00 +0530</pubDate>
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      <title>1999 (3) TMI 445 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=102949</link>
      <description>Advertisement expenses recovered from dealers were treated as outside the assessable value because the factory price was ascertainable and no nexus was found between those expenses and valuation. The analysis followed the cited precedent relied on by the assessee and concluded that such recovered expenses were not includible in assessable value, with consequential relief stated in the text.</description>
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