https://www.taxtmi.com/caselaws?id=172313 Assessable value of SKO and LPG sold under the Administered Price Mechanism did not include additional amounts funded through oil pool account subsidy. Because the additional payment was not received from ultimate consumers and the relevant valuation position had been consistently applied after amendment of the valuation provision, the earlier valuation basis continued. The assessee's valuation treatment was sustained, and no separate addition of the subsidy-funded amount was required. en-us Wed, 06 Aug 2008 00:00:00 +0530 Thu, 31 Aug 2017 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172313 Assessable value of SKO and LPG sold under the Administered Price Mechanism did not include additional amounts funded through oil pool account subsidy. Because the additional payment was not received from ultimate consumers and the relevant valuation position had been consistently applied after amendment of the valuation provision, the earlier valuation basis continued. The assessee's valuation treatment was sustained, and no separate addition of the subsidy-funded amount was required. Case-Laws Central Excise Wed, 06 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172313