Freight and other costs is includable in value of goods where transfer of property takes place at buyer's premises
Court :
Hon’ble Supreme Court
Brief :
The Hon’ble Apex Court set aside the Order of the Hon’ble CESTAT and held that the Respondent was not entitled to deduction of freight etc., from factory to buyer's premises.
Citation :
Commissioner, Customs and Central Excise, Aurangabad Vs. Roofit Industries Ltd. [(2015) 57 taxmann.com 363 (SC)]
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Bimal Jain
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