https://www.taxtmi.com/caselaws?id=106144 Notional interest on buyer advances or interest-free loans is includible in assessable value only if the revenue proves that the financial arrangement actually influenced and depressed the sale price. The analysis notes that comparable prices for similar goods sold to the same buyer by other manufacturers, and by the assessee to another buyer, undermined the allegation of value suppression. As the revenue did not discharge the burden of showing additional consideration, the demand and penalties could not be sustained. en-us Wed, 20 Feb 2002 00:00:00 +0530 Mon, 12 Mar 2012 17:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106144 Notional interest on buyer advances or interest-free loans is includible in assessable value only if the revenue proves that the financial arrangement actually influenced and depressed the sale price. The analysis notes that comparable prices for similar goods sold to the same buyer by other manufacturers, and by the assessee to another buyer, undermined the allegation of value suppression. As the revenue did not discharge the burden of showing additional consideration, the demand and penalties could not be sustained. Case-Laws Central Excise Wed, 20 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106144