adopted by the assessee to distribute samples to
doctors/medical practitioners. It was submitted that the sample so
distributed to the doctors/medical practitioners ... such as product name,
doctor name, Quantity of samples given, Date of supply of free
samples distributed to Healthcare practitioners
incurred an expenditure of Rs.37,60,594/- on account of sample
distribution of medicines to the physicians free of cost and the said expenditure ... practitioners and, therefore, the samples of medicines
were distributed to them. In brief, distribution of samples of medicines to the
physicians free of cost cannot
valuation of these samples.
We may mention at the outset that even when these
samples are distributed free to the physicians, they are
exigible ... identical. In fact out of the same lot manufactured
some are distributed as samples. Therefore, even while
exercising his power under Rule 7 the proper
trade pack and physician
sample pack was due to the fact that the physician sample
pack were for free distribution.
The defence of the assessee ... sell the
physician samples, it was not understood as to why
distributors shall purchase the samples from manufacturer
and then distribute the same free
number distribution. Sample head feed and tailings particle granulometry.
- Sample density determination.
- Per cent concentrate and under size per sample.
- Sample grade with change ... statistical techniques applied to model stone size, distribution or frequency from size distribution of exploration diamond samples.
- The weight of diamonds may only be omitted
samples pack falling under Chapter 30. The samples pack is smaller in quantity compared to the sales pack and they cleared these samples pack ... January, 2003 on the condition that the valuation of samples distributed free is to be done under Rule 1 read with Rule
name of Mastry is mentioned
while in distribution register names of workers are mentioned to whom
wages distributed appear. Thus, it was submitted ... will not be attracted. Ld. CIT(A) after examining the sample
distribution slip for payment of wages, found that payments made
were mostly
monthly overhaul from the circles served by the Distribution Licensee. Provided that the sample so chosen shall be close representation of geographic, demographic, industrial/ commercial ... district of study which would be, well distributed representation of the block under purview such that sampled consumers shall exhibit same demographic profile, energy consumption
clauses (i) to (v) above;
(vii) being the expenditure on distribution of samples either free of cost or at
concessional rate ; and
(viii) being
clauses (i) to (v) above;
(vii) being the expenditure on distribution of samples either free of
cost or at concessional rate ; and
(viii) being
