https://www.taxtmi.com/caselaws?id=114153 Dealer-borne publicity expenditure is includible in assessable value only where the facts show a real flow back of additional consideration to the manufacturer for the sale of the goods. On the record, no related-person relationship, favoured-buyer arrangement, disproportion between dealer sales and publicity cost, or other material established that the shared cost of gift articles was a concealed return for motor cycle sales. The dealer agreement merely required advertising at the dealer's own expense, and the gift-article supply was treated as part of the manufacturer's publicity effort rather than a separate trading activity. Mere non-disclosure of the recovery in the price list was insufficient to prove suppression, so the duty demand and penalty were unsustainable. en-us Tue, 12 Dec 1995 00:00:00 +0530 Fri, 11 May 2012 17:12:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114153 Dealer-borne publicity expenditure is includible in assessable value only where the facts show a real flow back of additional consideration to the manufacturer for the sale of the goods. On the record, no related-person relationship, favoured-buyer arrangement, disproportion between dealer sales and publicity cost, or other material established that the shared cost of gift articles was a concealed return for motor cycle sales. The dealer agreement merely required advertising at the dealer's own expense, and the gift-article supply was treated as part of the manufacturer's publicity effort rather than a separate trading activity. Mere non-disclosure of the recovery in the price list was insufficient to prove suppression, so the duty demand and penalty were unsustainable. Case-Laws Central Excise Tue, 12 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114153