https://www.taxtmi.com/caselaws?id=51920 The dealer was not a related person of the assessee because no material showed relationship within the Companies Act, 1956, and the fact that the dealer acted as a sole distributor did not by itself satisfy the statutory definition. The sale price charged to the dealer was the same as that charged to other dealers, and the Revenue failed to establish any extra consideration flowing to the assessee. Sharing advertising or publicity expenses, without more, was insufficient to constitute additional consideration. As a result, the assessable value could not be fixed on the basis of the dealer's resale price, and the issue was decided in favour of the assessee. en-us Wed, 04 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 12:11:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51920 The dealer was not a related person of the assessee because no material showed relationship within the Companies Act, 1956, and the fact that the dealer acted as a sole distributor did not by itself satisfy the statutory definition. The sale price charged to the dealer was the same as that charged to other dealers, and the Revenue failed to establish any extra consideration flowing to the assessee. Sharing advertising or publicity expenses, without more, was insufficient to constitute additional consideration. As a result, the assessable value could not be fixed on the basis of the dealer's resale price, and the issue was decided in favour of the assessee. Case-Laws Central Excise Wed, 04 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51920