2011 (7) TMI 1044

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..... cars and hence the price was not the sole consideration for sale - Held that:- The assessees have not been able to demonstrate any difference between the ‘demo cars’/’normal cars’ sold through dealers. The ‘demo cars’ are put to test and usage as desired by prospective buyers and the assessees also permit such usage to enhance the marketability of their cars - the transaction value cannot be acce .....

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..... r other cars and hence the price was not the sale consideration for sale and, therefore, payment of duty on transaction value was not correct. 2. We have heard both sides. 3. The assessees have not been able to demonstrate any difference between the 'demo cars'/'normal cars' sold through dealers. The 'demo cars' are put to test and usage as desired by prospective buyers and the assesse .....

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