https://www.taxtmi.com/caselaws?id=249192 Pre-delivery inspection charges and after-sales service charges reimbursed to dealers were not includible in the assessable value of motor vehicles because there was no evidence of any direct or indirect flow-back to the assessee. Includibility depends on additional consideration being received by the assessee in relation to the sale of goods, and the record showed these amounts were borne as expenses in the books rather than recovered from buyers. A departmental circular could not override this factual position. The Revenue's challenge therefore failed and the charges remained outside assessable value. en-us Thu, 26 Sep 2013 00:00:00 +0530 Mon, 07 Jul 2014 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249192 Pre-delivery inspection charges and after-sales service charges reimbursed to dealers were not includible in the assessable value of motor vehicles because there was no evidence of any direct or indirect flow-back to the assessee. Includibility depends on additional consideration being received by the assessee in relation to the sale of goods, and the record showed these amounts were borne as expenses in the books rather than recovered from buyers. A departmental circular could not override this factual position. The Revenue's challenge therefore failed and the charges remained outside assessable value. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249192