1998 (2) TMI 297

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..... The issue for decision in this appeal is the includibility in the assessable value of data processing system manufactured by the appellant charges payable for the software supplied, charges paid by the customers for training of the persons and technical charges. 2. Advocate for the appellant says that he does not wish to press the appeal with regard to the includibility of technical charges, a .....

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..... in Page 11 where he says that since the price is not a sole consideration for the rule (sic) by application of Rule 5 of the Valuation Rules, the value of the goods should be based on the aggregate of such price and the amount of money value of any additional consideration flowing directly or indirectly from the buyer to the assessee. 4. The price paid for application software and training woul .....

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