https://www.taxtmi.com/caselaws?id=117231 Factory gate sales of bulk detergent powder on a principal-to-principal basis formed the proper basis for valuation where the purchasers were not shown to be related persons, dummy units, or an extended arm of the assessee. The record did not establish undervaluation or show that the transfer was merely a delivery arrangement rather than a sale. Purchasers' repacking and advertising or marketing expenses were their own post-sale costs and were not includible in the assessee's assessable value. The repacking process was also not treated as manufacture during the relevant period, so the assessable value could not be enhanced on that basis. en-us Thu, 12 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 12:19:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117231 Factory gate sales of bulk detergent powder on a principal-to-principal basis formed the proper basis for valuation where the purchasers were not shown to be related persons, dummy units, or an extended arm of the assessee. The record did not establish undervaluation or show that the transfer was merely a delivery arrangement rather than a sale. Purchasers' repacking and advertising or marketing expenses were their own post-sale costs and were not includible in the assessee's assessable value. The repacking process was also not treated as manufacture during the relevant period, so the assessable value could not be enhanced on that basis. Case-Laws Central Excise Thu, 12 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117231