https://www.taxtmi.com/caselaws?id=103036 Factory-gate sales to dealers were treated as buyer-seller transactions, because the invoices, lorry receipts, price lists, and dealer-wise accounts showed title and possession passing on removal, and the dealer arrangements lacked the incidents of agency. On that basis, the factory gate remained the place of removal for valuation. Once that relationship was accepted, post-sale or dealer-side expenses such as show-room and workshop costs, sales promotion, PDI, freight, transit insurance, interest on receivables, collection charges, advances, and similar additions were not includible in assessable value. Cash discount was allowed as a deduction, and sales below cost were not rejected absent proof of non-genuine sales. The valuation, duty demand, interest, and penalties were therefore unsustainable. en-us Fri, 18 Feb 2005 00:00:00 +0530 Mon, 20 Feb 2012 13:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103036 Factory-gate sales to dealers were treated as buyer-seller transactions, because the invoices, lorry receipts, price lists, and dealer-wise accounts showed title and possession passing on removal, and the dealer arrangements lacked the incidents of agency. On that basis, the factory gate remained the place of removal for valuation. Once that relationship was accepted, post-sale or dealer-side expenses such as show-room and workshop costs, sales promotion, PDI, freight, transit insurance, interest on receivables, collection charges, advances, and similar additions were not includible in assessable value. Cash discount was allowed as a deduction, and sales below cost were not rejected absent proof of non-genuine sales. The valuation, duty demand, interest, and penalties were therefore unsustainable. Case-Laws Central Excise Fri, 18 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103036