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2019 (1) TMI 711 - MADRAS HIGH COURTValuation - includibility - deduction on freight and pumping charges shown separately in the invoice disallowed - assessee's specific case is that they have a dual role one that of seller and the other of transporter as agent of the buyer - Held that:- In the instant case, as a matter of fact, the first Appellate Authority found that the freight charges, pumping charges have been separately shown in the invoices without including the same in the cost of the goods. Further, the purchase order also clearly says that the delivery is ex-RMC Works. Further, the Assessing Officer has not pointed out even a single instance of collection of consolidated amount and that the sale is completed only after delivery of RMC at the site of the customer and not even a single buyer was enquired and there was no material available with the Assessing Officer. The Tribunal committed a serious error in deciding the questions against the assessee - appeal allowed - the substantial questions framed for consideration are decided in favour of the assessee.
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