https://www.taxtmi.com/caselaws?id=47193 Reimbursement of advertisement expenses recovered by a manufacturer from dealers cannot be treated as automatically includible in assessable value without examining the factual nature of the payment, its timing, and whether it amounts to additional consideration. The record must also show whether the dealers incurred the advertisement expenditure on their own account or merely acted as reimbursed agents. Limitation requires a separate factual inquiry, including whether there was suppression of material facts. The matter was therefore remitted for fresh consideration on merits and limitation. en-us Mon, 07 Feb 2005 00:00:00 +0530 Thu, 09 Apr 2020 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47193 Reimbursement of advertisement expenses recovered by a manufacturer from dealers cannot be treated as automatically includible in assessable value without examining the factual nature of the payment, its timing, and whether it amounts to additional consideration. The record must also show whether the dealers incurred the advertisement expenditure on their own account or merely acted as reimbursed agents. Limitation requires a separate factual inquiry, including whether there was suppression of material facts. The matter was therefore remitted for fresh consideration on merits and limitation. Case-Laws Central Excise Mon, 07 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47193