2013 (1) TMI 275

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..... nd charge 50% of the cost of such diaries if the name of the dealer is to be printed on it - Department is of the view that as free distribution of diary is nothing but publicity/advertisement to the product of the appellants - Held that:- There is no evidence on record to show that these diaries have been provided by the appellants for their exclusive benefit or promotion of their business. Follo .....

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..... t. Some of the dealers of the appellants asked for certain quantity of diaries with the name of the dealers printed on it for distribution to their customers. The appellants are provided those diaries and incurred 50% cost of those diaries and the balance 50% of the cost was recovered from their dealers. Department is of the view that as free distribution of diary is nothing but publicity/advertis .....

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..... t which were resold by the appellants to their customers/buyers. The appellants had recovered money for such articles from their customers/buyers by way of debit notes. Keeping in view these facts, this Tribunal held that the expenses incurred initially by the appellants stands recovered from the distributors. No evidence has been shown that the promotional activities were undertaken at the instan .....

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