Gift to dealers - Whether includible in assessable value - There ...
Court to Decide if Dealer Gift Diaries Affect Central Excise Assessable Value; Evidence of Business Promotion Lacking.
January 14, 2013
Case Laws Central Excise AT
Gift to dealers - Whether includible in assessable value - 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. - AT
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