Supreme Court that free medical samples
distributed to doctors is in the nature of sales promotion and
similarly, any expenditure on free samples of other ... contrary, the lower authorities have concluded that free samples
distributed by pharmaceutical companies are in the nature of sales
promotion based on the judgment
valuation of physicians free samples because usage of the term physicians sample' itself implies that these samples are representative of the whole ... medicines based on the free samples supplied by the assessee. The fact that the physicians samples may be distributed in a different pack
samples to doctors but no expenditure was shown to have been incurred in the manufacture of those samples. The assessee claimed that the free samples ... samples, Mr. Mistry submitted that the assessee in the instant case, since inception had claimed that the samples were distributed to medical practitioners
samples to doctors but no expenditure was shown to have been incurred in the manufacture of those samples. The assessee claimed that the free samples ... sample, Mr. Mistry submitted that the assessee in the instant case, since inception had claimed that the samples were distributed to the medical practitioners
distinguished from, over-the-counter products. According to the assessee, samples were distributed to the doctors in order to test the efficacy of the products ... distributed by the company. This
claim of the assessee was rejected by the Assessing Officer who came to the conclusion that free distribution of samples
statistically very subjective and there may
be variable attributes like sample size, sample distribution,
sampling period besides individual variables like occupation,
nutrition and life style
statistically very subjective and there may
be variable attributes like sample size, sample distribution,
sampling period besides individual variables like occupation,
nutrition and life style
statistically very subjective and there may
be variable attributes like sample size, sample distribution,
sampling period besides individual variables like occupation,
nutrition and life style
found that the Petitioner debited
certain expenses on cost of samples purchased for distribution under
head advertisement and sales promotion of Rs.22676984 ... revealed
that the assessee is debiting expenses on cost of samples
purchased for distribution under head Advertisement and
Sales Promotion
their production as free samples to the physicians. The question arose as to whether the samples so distributed are liable to excise duty ... they insist that the prices of their products which are distributed as free samples to the physicians should not be higher than the prices
