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1. Valuation - special inspection charges or special testing charges incurred - third party inspection - the appellant is not obliged to get this special testing and...

2. Charge of under-valuation - whether RDSO charges, which have been reimbursed by the Railways, are includible in the assessable value or not - If the goods are marketable...

3. Valuation - inclusion of after sale service charges, reimbursed by the appellants to their dealers - It is beyond imagination as to how these amounts constitute flow of...

4. Valuation of goods - Inclusion of testing charges - Cylinder testing charges are not includible in the assessable value of the liquid chlorine and there is no infirmity...

5. Valuation - manufacture of DG set - inclusion of pre-delivery inspection charges - The activity of filling of Diesel in the DG Set at the site Company is at most can be...

6. Search and seizure - reasons to believe - there are no merit in the petitioner’s contention that the inspection conducted by the central officers were illegal. The...

7. Valuation - cost of additional copies of drawings given to appellants customers on specific request cannot form a part of the assessable value as these cost are post...

8. Valuation of goods - includibility of the cost of transportation charges - cost of transport which is also separately shows, is not includable in the valuation for the...

9. Valuation of goods - Third party inspection - third party's inspection charges initially paid by the appellants and subsequently reimbursed by the buyers is not...

10. Valuation - if some goods are marketable without being put into the containers, the cost of containers including their testing charged would not be includible in the...

11. Classification of services - rate of GST - Other Charges collected from its customers in respect of the sale of residential apartments - it is clear that charges in...

12. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

13. Valuation - inclusion of reimbursement of expenses - pure agent or not - Supply of supervision services - All the work including cost of material and its supervision is...

14. Valuation - re-trading charges - Section 67 does not include the cost of parts or other material, if any, sold to the customer during the course of providing maintenance...

15. Valuation of goods - the amount charged from the customers as carrying cost of the extra raw materia linventory would be includible in the assessable value - AT