https://www.taxtmi.com/caselaws?id=31573 Wear and tear charges linked to separate rental or maintenance-type activity were excluded from excise assessable value, as such amounts were not part of the sale of goods merely because they arose in the commercial relationship. Freight and distributor commission were included in transaction value and assessable value because the evidence showed the seller controlled pricing beyond the factory gate, and the claimed sale was not established as a true principal-to-principal factory-gate transaction. The documentation and oral evidence supporting inclusion were preferred over affidavits and invoices that failed to displace the department's case. en-us Fri, 15 Jun 2007 00:00:00 +0530 Sat, 22 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31573 Wear and tear charges linked to separate rental or maintenance-type activity were excluded from excise assessable value, as such amounts were not part of the sale of goods merely because they arose in the commercial relationship. Freight and distributor commission were included in transaction value and assessable value because the evidence showed the seller controlled pricing beyond the factory gate, and the claimed sale was not established as a true principal-to-principal factory-gate transaction. The documentation and oral evidence supporting inclusion were preferred over affidavits and invoices that failed to displace the department's case. Case-Laws Central Excise Fri, 15 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31573