1998 (3) TMI 401

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....hri M. Ali, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Whether the advertisement cost made by the assessee supplied by way of calendars to the Dealers and sales publicity and promotion expenses are to be included in the assessable value is an issue to be considered in this case. 2.  It was brought to our notice that issue involved in this case has al....

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....lers share the cost of joint advertisement campaigns conducted locally as they also benefited therefrom and the sale of publicity materials to the dealers was a distinct trading activity. The adjudicating authority did not accept these contentions." He submitted that it was held therein that whatever the dealers benefited therefrom and sale of publicity materials to the dealers was a distinct t....