https://www.taxtmi.com/caselaws?id=41157 Amounts collected from dealers for after-sales service training, and kept in a separate account with a matching assessee contribution, did not form part of the assessable value of the motor vehicles. The recovery was only a convenient method of sharing training costs for dealers' employees, was not linked to the manufacturing or sale account, was not passed on to customers, and was not treated as manufacturing cost or profit. On that basis, the dealer contribution was excluded from assessable value, and the revision application was allowed with consequential relief. en-us Sat, 23 Jun 1979 00:00:00 +0530 Fri, 21 May 2010 13:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41157 Amounts collected from dealers for after-sales service training, and kept in a separate account with a matching assessee contribution, did not form part of the assessable value of the motor vehicles. The recovery was only a convenient method of sharing training costs for dealers' employees, was not linked to the manufacturing or sale account, was not passed on to customers, and was not treated as manufacturing cost or profit. On that basis, the dealer contribution was excluded from assessable value, and the revision application was allowed with consequential relief. Case-Laws Central Excise Sat, 23 Jun 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41157