https://www.taxtmi.com/caselaws?id=114881 A distributor's resale price cannot be substituted for the manufacturer's declared assessable value merely because the parties are related or because the distributor incurs advertisement expenses or provides trade advances. The department must show a real nexus between those factors and the price charged, including that any advances actually depressed or affected the sale price. On the stated facts, prior sales through multiple dealers at the same price and the later appointment of a sole distributor did not establish undervaluation. The assessable value was therefore not liable to rejection, and the duty, penalty, and interest founded on that valuation could not be sustained. en-us Thu, 02 Sep 2004 00:00:00 +0530 Mon, 21 May 2012 18:28:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114881 A distributor's resale price cannot be substituted for the manufacturer's declared assessable value merely because the parties are related or because the distributor incurs advertisement expenses or provides trade advances. The department must show a real nexus between those factors and the price charged, including that any advances actually depressed or affected the sale price. On the stated facts, prior sales through multiple dealers at the same price and the later appointment of a sole distributor did not establish undervaluation. The assessable value was therefore not liable to rejection, and the duty, penalty, and interest founded on that valuation could not be sustained. Case-Laws Central Excise Thu, 02 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114881