Court Rules PDI and ASS Costs Excluded from Vehicle Assessable Value; Dealers' Profit Margins Unaffected by Inclusion.

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....Valuation - inclusion of cost of Pre-delivery Inspection (PDI) and After Sale Service (ASS) in the assessable value of the motor vehicles sold by the appellant to the dealers - charges/expenditure are incurred by the dealers from their profit margin - said charges cannot be included in the assessable value of the motor vehicles. - AT....