VAT chargeable on Freight charges

AS PER HARYAN VAT CHAPTER X SECTION 49(1)

 Where a taxing authority has, for the purpose of any

proceeding under this Act, reasons to believe that any goods

whether in stock or in transit, are underpriced in a

document or book of account produced before it, it may, with

prior approval of the Commissioner or such officer as the

Commissioner may, in writing, authorise for the purpose,

make an offer to purchase such goods at the price shown in

the document or book of account increased by ten per cent

plus freight and other expenses, if any, incurred by the

owner in relation to the goods.

Experts please correct me if I am wrong

regards,

Ritesh

correct