Assessable value for the purposes of levy of cess on motor vechicles - Whether it should be on ex-factory wholesale price as per Section 4 or should include the element of excise duty also - Point regarding

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..... rice as per Section 4 or should include the element of excise duty also - Point regarding F. No. 262/1/88-CX.8 Dated 15-1-1988 Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Assessable value for the purposes of levy of cess on motor vechicles - Whether it should be on ex-factory wholesale price as per Section 4 or should include the .....

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