https://www.taxtmi.com/caselaws?id=167592 The Commissioner determined that the cost of legs should be included in the assessable value of T.V. sets only if they were supplied together, emphasizing the distinction between sets sold with and without legs. Packing charges were deemed inseparable from the sets, requiring inclusion in the assessable value. However, service charges were not to be included unless claimed from wholesale customers at the time of sale. The Commissioner modified the Assistant Collector's decision, allowing for the deduction of servicing charges from the wholesale cash price to determine the assessable value. en-us Wed, 25 Aug 1976 00:00:00 +0530 Thu, 25 Dec 2014 15:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167592 The Commissioner determined that the cost of legs should be included in the assessable value of T.V. sets only if they were supplied together, emphasizing the distinction between sets sold with and without legs. Packing charges were deemed inseparable from the sets, requiring inclusion in the assessable value. However, service charges were not to be included unless claimed from wholesale customers at the time of sale. The Commissioner modified the Assistant Collector's decision, allowing for the deduction of servicing charges from the wholesale cash price to determine the assessable value. Case-Laws Central Excise Wed, 25 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167592