https://www.taxtmi.com/highlights?id=30912 Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - AT en-us Tue, 23 Aug 2016 16:09:33 +0530 Tue, 23 Aug 2016 16:09:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=30912 Valuation - physician samples - in the absence of any allegation of price at which the samples were being sold by the assessee to the distributor, the value of said samples has to be sale price of the goods. The fact that distributor further distributed the sample free of cost is irreverent to determine the value of physician samples. - AT Highlights Central Excise Tue, 23 Aug 2016 16:09:33 +0530 https://www.taxtmi.com/highlights?id=30912