https://www.taxtmi.com/caselaws?id=299351 The Tribunal upheld the rejection of refund claims related to the sale of specified office machine models to banks. It determined that the cost of secondary packing should not be included in the assessable value. The Tribunal classified the sale to banks as wholesale trade, not retail, based on the definition of 'wholesale trade.' Additionally, it ruled that marketing expenses were not allowable for abatement. Consequently, all five appeals were disposed of in favor of the respondents. en-us Thu, 26 Sep 1996 00:00:00 +0530 Fri, 10 Dec 2021 15:47:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299351 The Tribunal upheld the rejection of refund claims related to the sale of specified office machine models to banks. It determined that the cost of secondary packing should not be included in the assessable value. The Tribunal classified the sale to banks as wholesale trade, not retail, based on the definition of 'wholesale trade.' Additionally, it ruled that marketing expenses were not allowable for abatement. Consequently, all five appeals were disposed of in favor of the respondents. Case-Laws Central Excise Thu, 26 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299351