Valuation - includibility - deduction on freight and pumping ...

Case Laws VAT and Sales Tax

January 16, 2019

Valuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - the delivery is ex-RMC Works - The Tribunal committed a serious error in deciding the questions against the assessee

View Source

← Previous Next →

Valuation - includibility - deduction on freight and pumping ...

Case Laws VAT and Sales Tax

January 16, 2019

You may also like:

Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

Freight charges shown separately in invoices for excisable goods, as per agreements with buyers, are not includible in the assessable value for excise duty, irrespective...

Valuation - Levy of tax and penalty - Rule 8(2) of TNVAT Rules 2006 - when the freight charges and pumping charges have been separately shown in the invoices without...

Assessable value – As per Rule 5 of the Central Excise (Valuation) Rules, 2000, the transportation charges shown separately in the invoice or charge separately are not...

Valuation - inclusion of freight charges - though the authorities below have given the finding that sales were on FOR destination basis but no evidence in this regard...

Valuation of goods - freight charges are separately recovered from the customers by issuing debit note, therefore the respondents are fulfilling the conditions imposed...

Valuation - inclusion of profit earned on transportation charges - due to transportation in their own vehicle, manufacturer has earned the profit on account of...

Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the...

Valuation - freight - there is no doubt that even though the freight was paid by M/s TISCO, since invoice does not show freight separately, the freight is deemed to be...

Valuation - Whether freight charges, which were collected separately as “to and fro” rate are required to be added in the assessable value of the explosives manufactured...

Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

CENVAT Credit - ITC on Outward Transportation - letters/certificates have been obtained from the purchasers of the goods showing that the purchasers have not paid any...

Valuation - includibility - transaction fee/turn-over charges - collection of transaction charges should form part of the gross value under Section 67 ibid for the...

Valuation - installation charges - includibility - after manufacturing of goods, charges collected for installation at the customer's premises is not to be included in...

Quick Updates: