2009 (11) TMI 760

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.... Respondent. ORDER The Respondent is not present today but record reveals that notice sent to him has been received back without being served. 2. Revenue has filed appeal against the order of learned Commissioner (Appeals) dated 23-10-2005 holding that cost of advertisement to the extent of 50% paid by the dealer to the respondent is not liable to be added to assessable value while learned Adju....

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....ess it can be shown that the prices on which the goods were sold is not the sole consideration for sale, the amount collected by the respondent cannot be added to the sale price of the goods. He has also noticed that the sale was on principal to principal basis. He has noticed that the Revenue has not contended that the respondent has suppressed any additional amount collected from buyers in order....