https://www.taxtmi.com/caselaws?id=110123 Main dealers were not "related persons" because the dealership terms, though restrictive and performance-based, did not establish the mutuality of interest required under the excise valuation concept. However, dealer-incurred advertisement, publicity, and warranty-period after-sale service were treated as additional consideration for the sales, since the sale price was not the sole consideration. Their quantified money value was therefore includible in the assessable value under the valuation rules, with assessment to be recomputed on that basis and consequential refund to follow if due. en-us Mon, 13 Jul 1987 00:00:00 +0530 Fri, 13 Apr 2012 17:54:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110123 Main dealers were not "related persons" because the dealership terms, though restrictive and performance-based, did not establish the mutuality of interest required under the excise valuation concept. However, dealer-incurred advertisement, publicity, and warranty-period after-sale service were treated as additional consideration for the sales, since the sale price was not the sole consideration. Their quantified money value was therefore includible in the assessable value under the valuation rules, with assessment to be recomputed on that basis and consequential refund to follow if due. Case-Laws Central Excise Mon, 13 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110123