1986 (7) TMI 302

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..... ber (T).]. The appellant s prayer is that - (1) their ex-factory sale prices should form the basis for determination of assessable value of their products, or (2) alternatively, all elements of cost which come under the category of actual transportation charges should be deducted from destination sale prices. The period relevant to the controversy is 1-10-1975 to 15-3-1977. 2. On h .....

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..... . 4. The appellants submitted the following break-up figures for handling and forwarding charges to the Assistant Collector. District Sales Details .... Cost per crate Distribution charges .... 0.65 Transportation charges to Agents .... 0.65 Vehicle expenditure .... 1.15 District expenses .....

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..... .... 4.60 Since the Appellate Collector had specifically disallowed abatement of handling and delivery charges and allowed only actual transport charges, the Assistant Collector allowed deduction of Rs. 0.65 and Rs. 0.55 towards transportation charges to agents as claimed in the above break-up and disallowed all other items. In appeal, the Appellate Collector allowed deductio .....

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