2008 (9) TMI 704

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..... Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. The revenue filed this appeal against the impugned order of Commissioner (Appeals) holding that the cost of promotional items such as office bags, goggles cases, wallets etc. is not to be added to the assessable value of the tractors manufactured by the respondent. The items in question are purchased from the market .....

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..... e part of the dealer to compulsorily buy and distribute such materials. In the present case, there is no evidence that there was obligation on the part of dealer to compulsorily buy the items in question. In view of the above decision of the Tribunal, we find no merit in this appeal. The appeal filed by the revenue is dismissed. (Order dictated in the open Court)
Case laws, Decisions, Judgeme .....

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