2008 (9) TMI 360

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..... Commissioner (Appeals) has held that samples are not being cleared for free distribution but are being sold at factory gate and the wholesale price available at factory gate. In such scenario, the resort to the Valuation Rules, 1975 cannot be made. - We, accordingly, reject the appeals filed by Revenue. - E/520 & 533/2005 - A/2061-2062/2008-WZB/AHD, - Dated:- 11-9-2008 - Ms. Archana Wadhwa, M .....

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..... bout the above factual position that the samples are being sold. We further note that no doubt about correctness of the value in terms of Section 4 is being expressed by the Revenue. As such, we fully agree with the finding of the Commissioner (Appeals) that value of the physician's samples, as available, in terms of Section 4, is required to be adopted and provisions of Valuation Rules, 1975 cann .....

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