https://www.taxtmi.com/caselaws?id=836 Buyer-incurred advertisement and sales promotion expenditure is includible in assessable value only where the buyer is under an enforceable legal or contractual obligation to incur it on behalf of the assessee. In the absence of any agreement or other evidence creating such a right in favour of the assessee, reimbursement of dealer or showroom owner publicity cannot be treated as additional consideration or added to transaction value merely because it was reimbursed. The stated principle excludes voluntary buyer expenditure from assessable value unless its incurrence is legally attributable to the assessee. en-us Mon, 19 Jun 2006 00:00:00 +0530 Fri, 21 Mar 2014 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=836 Buyer-incurred advertisement and sales promotion expenditure is includible in assessable value only where the buyer is under an enforceable legal or contractual obligation to incur it on behalf of the assessee. In the absence of any agreement or other evidence creating such a right in favour of the assessee, reimbursement of dealer or showroom owner publicity cannot be treated as additional consideration or added to transaction value merely because it was reimbursed. The stated principle excludes voluntary buyer expenditure from assessable value unless its incurrence is legally attributable to the assessee. Case-Laws Central Excise Mon, 19 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=836