https://www.taxtmi.com/caselaws?id=325482 The Tribunal ruled in favor of the appellants, holding that the advertisement expenses incurred by wholesale dealers should not be included in the assessable value of goods sold. The Tribunal emphasized the lack of enforceable legal obligations for manufacturers to bear such expenses, citing relevant precedents and legal principles. The decision overturned the duty demand and penalties imposed by the Original Authority, aligning with established legal positions and rejecting the Revenue's arguments linking dealer expenses to sales volume conditions. en-us Thu, 18 Feb 2016 00:00:00 +0530 Mon, 14 Nov 2016 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325482 The Tribunal ruled in favor of the appellants, holding that the advertisement expenses incurred by wholesale dealers should not be included in the assessable value of goods sold. The Tribunal emphasized the lack of enforceable legal obligations for manufacturers to bear such expenses, citing relevant precedents and legal principles. The decision overturned the duty demand and penalties imposed by the Original Authority, aligning with established legal positions and rejecting the Revenue's arguments linking dealer expenses to sales volume conditions. Case-Laws Central Excise Thu, 18 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325482