https://www.taxtmi.com/caselaws?id=40481 Under Section 4 of the Central Excises and Salt Act, 1944, assessable value is confined to the wholesale cash price representing manufacturing cost and manufacturing profit; post-manufacturing expenses, selling costs and selling profits are excluded from the taxable base. Disputes over the genuineness of discounts and distributorship arrangements are treated as factual questions unsuitable for writ interference. Where the assessments are not nullities and statutory appellate or refund remedies are available, broader writ relief is ordinarily declined, though refund applications may still be examined under the statutory process. Future assessments must be made on the correct valuation basis. en-us Fri, 27 Sep 1974 00:00:00 +0530 Sat, 08 May 2010 16:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40481 Under Section 4 of the Central Excises and Salt Act, 1944, assessable value is confined to the wholesale cash price representing manufacturing cost and manufacturing profit; post-manufacturing expenses, selling costs and selling profits are excluded from the taxable base. Disputes over the genuineness of discounts and distributorship arrangements are treated as factual questions unsuitable for writ interference. Where the assessments are not nullities and statutory appellate or refund remedies are available, broader writ relief is ordinarily declined, though refund applications may still be examined under the statutory process. Future assessments must be made on the correct valuation basis. Case-Laws Central Excise Fri, 27 Sep 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40481