1998 (3) TMI 401

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..... )]. Whether the advertisement cost made by the assessee supplied by way of calendars to the Dealers and sales publicity and promotion expenses are to be included in the assessable value is an issue to be considered in this case. 2. It was brought to our notice that issue involved in this case has already been covered by the ratio of the decision of the Tribunal in the case of Escorts Limi .....

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..... refrom and the sale of publicity materials to the dealers was a distinct trading activity. The adjudicating authority did not accept these contentions. He submitted that it was held therein that whatever the dealers benefited therefrom and sale of publicity materials to the dealers was a distinct trading activity. Furthermore, the issue with reference to the sales publicity and promotion expens .....

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