https://www.taxtmi.com/caselaws?id=266715 The Tribunal dismissed the revenue's appeal, emphasizing that unless the purchase and distribution of diaries and calendars by dealers were mandatory, their value could not be included in the assessable value. The decision highlighted that transaction value should only encompass amounts related to the sale of excisable goods, and since the items were not mandatory and only a few dealers purchased them, the appeal was rejected. The judgment also addressed the necessity of a written agreement with an enforcement clause to enforce legal rights regarding advertisement expenses. en-us Tue, 22 Sep 2015 00:00:00 +0530 Wed, 24 Feb 2016 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266715 The Tribunal dismissed the revenue's appeal, emphasizing that unless the purchase and distribution of diaries and calendars by dealers were mandatory, their value could not be included in the assessable value. The decision highlighted that transaction value should only encompass amounts related to the sale of excisable goods, and since the items were not mandatory and only a few dealers purchased them, the appeal was rejected. The judgment also addressed the necessity of a written agreement with an enforcement clause to enforce legal rights regarding advertisement expenses. Case-Laws Central Excise Tue, 22 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266715