Ground Rent includible in the assessable value or not – ...
Ground Rent Excluded from Taxable Value: Considered Interest on Receivables, Not Storage Charges or Part of Assessable Value.
December 12, 2013
Case Laws Central Excise AT
Ground Rent includible in the assessable value or not – Department's plea that the 'ground rent' is the storages charges for the period of delay in lifting of the goods by the customers - held that the 'ground rent' is nothing but interest on receivables - AT
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