https://www.taxtmi.com/caselaws?id=344101 The Tribunal ruled in favor of the appellant, a manufacturer of Scooters and Motorcycles, regarding the inclusion of dealer expenses on advertisement and publicity in the assessable value of goods. Citing precedents, the Tribunal emphasized the necessity of enforceable legal rights for such inclusion. As the dealership agreements did not mandate expenses linked to sales, and lacked evidence of legal obligations on dealers, the Tribunal dismissed the Revenue's appeal and allowed the appellant's appeals. The orders were set aside, highlighting the significance of enforceable legal obligations in determining the assessable value of goods. en-us Tue, 06 Jun 2017 00:00:00 +0530 Fri, 04 Aug 2017 10:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344101 The Tribunal ruled in favor of the appellant, a manufacturer of Scooters and Motorcycles, regarding the inclusion of dealer expenses on advertisement and publicity in the assessable value of goods. Citing precedents, the Tribunal emphasized the necessity of enforceable legal rights for such inclusion. As the dealership agreements did not mandate expenses linked to sales, and lacked evidence of legal obligations on dealers, the Tribunal dismissed the Revenue's appeal and allowed the appellant's appeals. The orders were set aside, highlighting the significance of enforceable legal obligations in determining the assessable value of goods. Case-Laws Central Excise Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344101