Sales Promotion Costs for Diaries and Calendars Excluded from Taxable Value; Costs Split Equally Between Appellants and Dealers.

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....Valuation - includibility - expenditure on sales promotion activities namely distribution of diaries and calendars to the buyers jointly with the appellants and while 50% of the expenditure had been borne by the appellant, remaining 50% had been borne by the dealers - the same would not be includible in the assessable value.....