circumstances of the case, the expenditure incurred on physicians' samples is in the nature of advertisement expenditure falling within the restrictive provisions of section ... second question requires consideration. The assessee manufactures drugs. Physicians' samples were claimed as expenditure under section 37 of the Income
petitioner on
24.09.2003, he found certain drug stocked labeled as "physician
sample not to be sold" and also found certain drugs for which ... stock for sale three items of drugs labeled as "physician samples
not to be sold" mentioned in Form No.5 and thereby
petitioners was that they were found
getting in thelr shop physician samples not for sale.
7 3 Having thus heard the petitioners' Counsel
HCGP
found that
there are some allopathic drugs including salable packs drugs,
physician samples and drugs which are labeled as Central
Government supply, not for sale
that second party refused to send the
promotional material including physician sample to
that address and therefore he could not carry out his
Work
issued to physicians, having considered, Rules 4, 8 &
11 of the 'Valuation Rules', held, that valuation of such
physician samples falls within
Court. Admittedly, as could be seen from the complaint,
there are physician samples in his clinic and it clearly means that
some ages have left
that the appellants are liable to pay Central Excise duty on Physician samples at the assessable value of identical goods sold through depots. The appellant
that the expenditure incurred by a pharmaceutical company on giving free samples to physicians by pharmaceutical company is held to be an expenditure
presence of the witnesses it was sealed and a sample seal was handed over to P. W. 2.
4. The accused repudiated the prosecution story ... alleged. His version was that on that evening he had visited his physician D. W. 1 to get his child treated and that as advised
