https://www.taxtmi.com/caselaws?id=48798 The Tribunal upheld the decision to include the mark-up charges of Rs. 1,000/- per vehicle in the assessable value of motor vehicles sold under the rate contract between the appellant company and DGS & D. The mark-up charges were considered part of the contract price for after-sales services and warranty continuation, aligning with the Supreme Court's interpretation that expenses contributing to an article's value should be included. Despite conflicting decisions in other cases, the Tribunal emphasized the contractual obligations for after-sales services, ultimately rejecting the appeal and affirming the inclusion of mark-up charges in the assessable value. en-us Wed, 19 Apr 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48798 The Tribunal upheld the decision to include the mark-up charges of Rs. 1,000/- per vehicle in the assessable value of motor vehicles sold under the rate contract between the appellant company and DGS & D. The mark-up charges were considered part of the contract price for after-sales services and warranty continuation, aligning with the Supreme Court's interpretation that expenses contributing to an article's value should be included. Despite conflicting decisions in other cases, the Tribunal emphasized the contractual obligations for after-sales services, ultimately rejecting the appeal and affirming the inclusion of mark-up charges in the assessable value. Case-Laws Central Excise Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48798