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TMI Blog2005 (12) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondent. [Order per : C.N.B. Nair, Member (T)]. All these appeals are directed against the same impugned order. Accordingly, they were taken up together and are being disposed of under this common order. 2. Appellant, M/s. Domebell Investment Pvt. Ltd. and M/s. Venugopal Engineering Pvt. Ltd. are manufacturers of colour television sets. These television sets are sold to the third ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be the deductions made while working out the assessable value from the sale price of M/s. Videocon International Ltd. The appellants claimed deductions towards trade discount, freight and sale tax. The Commissioner allowed deductions in the case of Domebell Investment Pvt. Ltd. towards freight and sales tax; but allowed no deduction, under any head, to M/s. Venugopal Engineering Pvt. Ltd. The re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Ltd. (though at the time of dispute they had not been finalized) remains approved and those values should be acceptable for the assessment of the sets purchased from these two manufacturer also, since the sets are sold without any distinction whatsoever, at the same price. 5. We have heard the learned SDR and perused the record. The legal requirement, as already noted, is not in dispute. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we set aside the impugned order and remand the case to the Commissioner for passing a fresh order of assessment by adopting the approved assessable value of identical sets manufactured by M/s. Video on International Ltd. In case such value is not available for a particular variety of television, the Commissioner shall pass a fresh order of assessment for that variety. Of course, after allowing de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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