https://www.taxtmi.com/caselaws?id=331405 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the appellant in a dispute over the assessable value of goods sold to interconnected undertakings. It was determined that the transaction value for independent buyers should also apply to related parties when goods are sold at the same value to both. The Tribunal relied on legal interpretations and precedents, rejecting the Revenue's appeal and reaffirming the principle established in previous Tribunal judgments. en-us Thu, 23 Jun 2016 00:00:00 +0530 Mon, 22 Aug 2016 13:11:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331405 The Tribunal upheld the Commissioner (Appeals)' decision in favor of the appellant in a dispute over the assessable value of goods sold to interconnected undertakings. It was determined that the transaction value for independent buyers should also apply to related parties when goods are sold at the same value to both. The Tribunal relied on legal interpretations and precedents, rejecting the Revenue's appeal and reaffirming the principle established in previous Tribunal judgments. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331405