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    <title>Dealer Ads Promote Dealer, Not Goods; Ad Costs Not Additional Consideration for Product Valuation. Demand on Valuation Issue Dismissed.</title>
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    <description>Valuation - advertisement by the dealers cannot be called as advertisements for the manufactured goods but are advertisements of the dealer - the said amount cannot be considered as additional consideration - demand set aside - AT</description>
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      <description>Valuation - advertisement by the dealers cannot be called as advertisements for the manufactured goods but are advertisements of the dealer - the said amount cannot be considered as additional consideration - demand set aside - AT</description>
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