Deduction of Cost of Transportation for Return Journey -regarding

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..... termination of Price of Excisable Goods) Rules, 2000. 2. The clarification given for the Point of Doubt mentioned at Serial No. 2(b) of the said Circular stands modified as under: Old Sr.No. Point of Doubt Earlier Clarification Amended Clarification 2(b) If manufacturer/ transporter charges cost of transportation both for outward journey up to the .....

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..... tual cost of transportation from the place of removal up to the place of delivery is only to be excluded. If the assessee is recovering an amount from the buyer towards the cost of return fare of the empty vehicle from the place of delivery, this amount will not be available as a deduction. Therefore, unless the assessee specifically mentions in invoice that the transportation charges do not inclu .....

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