Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2000 (5) TMI 277

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hankar, Member (T)]. There are two questions for consideration in these appeals, on which the appeals preferred. 2. The first is whether the deductions on account of octroi turnover tax etc. has correctly been granted on the basis of weight of the goods when the rate of duty was ad valorem. The Collector (Appeals) has accepted the contention of the department that such deduction should hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e arrived at, a work sheet duly certified by a chartered accountant, by which these deductions on the basis of weight are converted into deductions on the value. Subject to this condition the appeal on this ground is allowed. 3. The next ground is whether, in equalizing the freight, the total clearances from all the factories and total freight incurred can be averaged into account. In other word .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates