Direct supplies by vendor to customer not to be included in assessable value of the assessee
Court :
Supreme Court of India
Brief :
The Hon'ble Supreme Court in Commissioner of Central Excise Pune II v. SS Engineers [Civil Appeal No. 5700 of 2019 dated July 07, 2023] dismissed the appeal of the Revenue and held that, value of items which were directly delivered to customer's place and which never entered in the factory of the assessee should not be added to assessable value of goods supplied by the assessee.
Citation :
Civil Appeal No. 5700 of 2019 dated July 07, 2023
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Bimal Jain
Published in GST
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