https://www.taxtmi.com/caselaws?id=102960 Notional interest on advances is includible in assessable value only where there is proof that the advances depressed the sale price of the final product or gave the assessee a measurable benefit. In the absence of material establishing such nexus, the notional interest cannot be added to the assessable value. The lower appellate view applying the settled position remained undisturbed because no contrary material was produced to show that the principle was inapplicable. en-us Thu, 28 Oct 1999 00:00:00 +0530 Fri, 17 Feb 2012 12:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102960 Notional interest on advances is includible in assessable value only where there is proof that the advances depressed the sale price of the final product or gave the assessee a measurable benefit. In the absence of material establishing such nexus, the notional interest cannot be added to the assessable value. The lower appellate view applying the settled position remained undisturbed because no contrary material was produced to show that the principle was inapplicable. Case-Laws Central Excise Thu, 28 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102960