COMMISSIONER OF CENTRAL EXCISE, MYSORE vs. M/S. TVS MOTORS COMPANY LTD
C.A. No.-005155-005156 - 2007Supreme Court15 Dec 2015
Section 4Section 4(3)(d)
161 (Bom.)
Civil Appeal Nos. 5155-5156 of 2007 & Ors.
Page 18 of 27
Page 19
JUDGMENT
specifically defined in Section 4(3)(d) of the said
Act. The present Section 4(1)(a) r/w definition of
term transaction value gives more clarity and all
doubts as to how the assessable value is to be
arrived at are removed
