Tribunal Overturns Tax on Separate Freight and Pumping Charges for Cement, Deletes Penalty on Assessee.

Valuation - freight and pumping charges on the ready mix cement concrete sold by the assessee, billed separately - to be included in taxable turnover or not - Since the imposition of tax itself has been set aside by the tribunal and has been upheld, consequential penalty imposed on the assessee has been rightly deleted by the tribunal. - HC .....

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