https://www.taxtmi.com/caselaws?id=105908 A dealer's advertisement expenditure could not be loaded into the manufacturer's assessable value because the record did not show that the advertising was undertaken at the instance of, or on behalf of, the manufacturer. The two entities were limited companies, and the advertised brand belonged to a third party, so the factual link needed to treat the buyer and seller as related persons for valuation purposes was absent. On that basis, inclusion of the advertisement cost in assessable value was rejected and the valuation demand failed on merits. en-us Wed, 26 May 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:39:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105908 A dealer's advertisement expenditure could not be loaded into the manufacturer's assessable value because the record did not show that the advertising was undertaken at the instance of, or on behalf of, the manufacturer. The two entities were limited companies, and the advertised brand belonged to a third party, so the factual link needed to treat the buyer and seller as related persons for valuation purposes was absent. On that basis, inclusion of the advertisement cost in assessable value was rejected and the valuation demand failed on merits. Case-Laws Central Excise Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105908