https://www.taxtmi.com/caselaws?id=105120 Notional interest on buyer advances is includible in the assessable value of tailor-made machines only if the department establishes a nexus between the advances and the fixation of price. The burden remains on the department to prove that the advance had a direct bearing on price composition; mere difficulty in proving that nexus for tailor-made goods does not dispense with that requirement. On the facts, no such nexus was shown, so the notional interest was held not includible in assessable value and the appeal was allowed. en-us Thu, 19 Aug 1999 00:00:00 +0530 Fri, 02 Mar 2012 15:46:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105120 Notional interest on buyer advances is includible in the assessable value of tailor-made machines only if the department establishes a nexus between the advances and the fixation of price. The burden remains on the department to prove that the advance had a direct bearing on price composition; mere difficulty in proving that nexus for tailor-made goods does not dispense with that requirement. On the facts, no such nexus was shown, so the notional interest was held not includible in assessable value and the appeal was allowed. Case-Laws Central Excise Thu, 19 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105120