2001 (5) TMI 219

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..... r per : Justice K. Sreedharan, President]. Along with these appeals, appellant moved stay petition. When the stay petition came up for orders, we heard the learned Counsel representing the appellant and the learned Departmental Representative in extenso. We perused the records. On the facts and circumstances of this case, we feel that instead of passing orders on the stay petition, appeals t .....

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..... that the expenditure incurred by dealers in attending to after-sale-services to the vehicles manufactured by the appellant cannot form part of assessable value. The result, therefore, is that the orders impugned in these appeals are only to be set aside. We do so. Appeals are allowed. Orders impugned in these appeals are set aside with consequential reliefs, if any. - - TaxTMI - TMITax - Cent .....

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