Transportation charges up to buyer's premise, if included in agreed price, count towards assessable value

Last updated: 23 August 2023

Court :
CESTAT, Kolkata

Brief :
The CESTAT, Kolkata, in M/s Satya Megha Ispat Pvt. Ltd. v. Commissioner of Central Excise [Excise Appeal No. 71484 of 2013 dated August 04, 2023] set aside the refund rejection order and held that in case where the sale took place at the buyer’s premises after accepting the goods post inspection, the price charged by the assessee till the place of sale including freight, etc.

Citation :
Excise Appeal No. 71484 of 2013 dated August 04, 2023

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.

CCI PRO annual subscription :

Original Price : INR 2999/-

Offer Price : INR 1999/-

Duration : 1 year
(Prices Inclusive of GST)

Know More

Note: If you are a PRO member already, please click here to login (for ad free experience)

Bimal Jain

Published in Excise
Views : 205

Share Report Abuse

Comments

Transportation charges up to buyer's premise, if included in agreed price, count towards assessable value

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Original Price : INR 2999/-

Offer Price : INR 1999/-

Bimal Jain

Trending Online Classes

Meet our CAclubindia PRO Members

Browse by Category

Latest Job Openings

Accountant

GST CONSULTANCY

Senior Executive

CA Final

GST CONSULTANT

Manager- Finance and Compliance

Transportation charges up to buyer's premise, if included in agreed price, count towards assessable value

You have reached daily limit of 2 Free Judgements. To view this or other Judgements please subscribe to CCI PRO :

Stay updated! Stay ads free

Original Price : INR 2999/-

Offer Price : INR 1999/-

Other Latest Judgments

Browse by Category