2011 (1) TMI 259

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..... question of inclusion of their value in the assessable value of goods manufactured by the assessees would not arise as the sale price would include the cost of packing materials purchased – order set aside and appeal allowed - E/914/2004 - - - Dated:- 11-1-2011 - Ms. JYOTI BALASUNDARAM, Dr. CHITTARANJAN SATAPATHY, JJ. Shri M.Saravanan, Consultant Shri A.B.Niranjan Babu, SDR P .....

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..... ied free of cost by M/s.BPL Telecom Ltd. for the reason that if the assessees had spent anything for those packing materials, the question of inclusion of their value in the assessable value of goods manufactured by the assessees would not arise as the sale price would include the cost of packing materials purchased. In these circumstances, the ratio of the apex court decisions cited supra are app .....

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