https://www.taxtmi.com/caselaws?id=31014 The Tribunal ruled in favor of the assessee, TVS Motor Co. Ltd., holding that the dealer-incurred sales promotion expenses were not includible in the assessable value of motorcycles as they were not incurred on behalf of the assessee. The Tribunal found that the dealers acted voluntarily and were not compelled by any agreement to incur such expenses. The impugned order was set aside, and the appeal filed by TVS Motor Co. Ltd. was allowed. en-us Mon, 21 Apr 2008 00:00:00 +0530 Mon, 13 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31014 The Tribunal ruled in favor of the assessee, TVS Motor Co. Ltd., holding that the dealer-incurred sales promotion expenses were not includible in the assessable value of motorcycles as they were not incurred on behalf of the assessee. The Tribunal found that the dealers acted voluntarily and were not compelled by any agreement to incur such expenses. The impugned order was set aside, and the appeal filed by TVS Motor Co. Ltd. was allowed. Case-Laws Central Excise Mon, 21 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31014