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TMI Blog1987 (7) TMI 537X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : K.L. Rekhi, Member (T)]. - This order is made by us in compliance with the direction dated 24-6-1986 of the Hon'ble High Court of Madras in writ petition No. 1202 of 1980 which had been filed by the respondents against the order-in-revision No. 119 of 1979, dated 17-2-79 passed by the Government of India pursuant to the aforesaid revision show cause notice. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such main dealers have been assigned defined territories and functions. They have been prohibited in dealing in competitive goods, and have not been allowed free hand regarding appointment of dealers. They have been required to maintain a minimum staff, a show room and service station, and have been made responsible for proper publicity for promotion of sale of the goods." 3. We invited att ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... India Ltd. 5. We agree with the respondents that according to the ratio of the Supreme Court judgments referred to above, particularly in the case of Moped India Ltd., the main dealers of the respondents could not be called their related persons. The terms of the agreement to which the objections have been taken by the department did not amount to mutuality of interest between the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bombay Tyres International that advertisement charges and after sale service charges during the warranty period were essential for putting the goods into the market and that such charges were includible in the assessable value. The respondents stated that they would have no objection to such charges, if any, incurred by their main dealers being added to the assessable value. They also undertook t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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