2018 (4) TMI 1023

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.... Shri S.J. Sahoo, Asstte Commissioner (AR) for respondent Per: Ramesh Nair The issue involved is that whether 50% advertisement expenses borne by dealer with reference to sale of the finished goods by the appellant should be included in the assessable value or otherwise. 2. Shri Shailesh P. Seth, learned Counsel appearing on behalf of the appellant submits that this issue is no longer res....

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.... value of the goods supplied by the manufacturer. From the facts, it is clear that the 50% advertisement expenses are borne by the dealer. Since this amount is not flowing to the manufacturer, it cannot be said that there is an extra consideration; therefore, there is no question of inclusion of any amount, which is not flowing to the appellant. This issue has time and again been tested and finall....