https://www.taxtmi.com/caselaws?id=119900 The Tribunal set aside the Commissioner's decision to add 50% of expenses incurred by dealers for advertisement and sale promotion to the assessable value. The Tribunal emphasized the necessity of a written agreement with an enforcement clause for such expenses to be added, citing legal precedents including a Supreme Court decision. As there was no written agreement in this case, the expenses incurred by dealers on their own account were not considered addable to the assessable value. The appeal was allowed in favor of the appellants. en-us Fri, 23 Jun 2006 00:00:00 +0530 Fri, 13 Jul 2012 18:49:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119900 The Tribunal set aside the Commissioner's decision to add 50% of expenses incurred by dealers for advertisement and sale promotion to the assessable value. The Tribunal emphasized the necessity of a written agreement with an enforcement clause for such expenses to be added, citing legal precedents including a Supreme Court decision. As there was no written agreement in this case, the expenses incurred by dealers on their own account were not considered addable to the assessable value. The appeal was allowed in favor of the appellants. Case-Laws Central Excise Fri, 23 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119900