https://www.taxtmi.com/caselaws?id=154749 Advertisement expenses were held not includible in assessable value where sales were on a principal-to-principal basis and the department could not show that the price charged was not the sole consideration or that any additional amount was actually recovered from buyers. The transaction value was therefore not liable to enhancement on the basis of alleged advertisement cost sharing, and the Board circular did not supply a contrary legal basis. The conclusion was that advertisement cost could not be added to duty valuation on the facts recorded, with the issue decided in favour of the assessee and against the Revenue. en-us Wed, 25 Nov 2009 00:00:00 +0530 Thu, 03 Jan 2019 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154749 Advertisement expenses were held not includible in assessable value where sales were on a principal-to-principal basis and the department could not show that the price charged was not the sole consideration or that any additional amount was actually recovered from buyers. The transaction value was therefore not liable to enhancement on the basis of alleged advertisement cost sharing, and the Board circular did not supply a contrary legal basis. The conclusion was that advertisement cost could not be added to duty valuation on the facts recorded, with the issue decided in favour of the assessee and against the Revenue. Case-Laws Central Excise Wed, 25 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154749