https://www.taxtmi.com/caselaws?id=392750 Advertisement and sales promotion expenses incurred by dealers after the sale of motor cars are not includible in assessable value unless the manufacturer can show a legally enforceable obligation on the buyer to pay those amounts in connection with the sale. The valuation rule under Section 4 of the Central Excise Act, 1944 includes only amounts payable to the manufacturer by reason of, or in connection with, the sale. Where dealership clauses do not create an enforceable right to compel such expenditure or recover it as sale consideration, post-sale dealer activities remain outside transaction value. The position is reinforced by earlier binding precedents and relevant Board circulars. en-us Fri, 14 Feb 2020 00:00:00 +0530 Fri, 28 Feb 2020 08:37:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392750 Advertisement and sales promotion expenses incurred by dealers after the sale of motor cars are not includible in assessable value unless the manufacturer can show a legally enforceable obligation on the buyer to pay those amounts in connection with the sale. The valuation rule under Section 4 of the Central Excise Act, 1944 includes only amounts payable to the manufacturer by reason of, or in connection with, the sale. Where dealership clauses do not create an enforceable right to compel such expenditure or recover it as sale consideration, post-sale dealer activities remain outside transaction value. The position is reinforced by earlier binding precedents and relevant Board circulars. Case-Laws Central Excise Fri, 14 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392750