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

1996 (4) TMI 351

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the point for our consideration is the inclusion of filling charges which the respondents M/s. Solar Chemicals were collecting separately from their customers under supplementary invoice. The respondents were engaged in the manufacture of Sulphuric Acid which was delivered in tanks. The filling of the tanks was the re .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r by pump had to be included in the Assessable value. 2.  The matter was heard on 9-4-1996 when Shri Vijay Singh, learned SDR, represented the Appellants/Revenue. Shri Rajesh Chibber, learned Advocate, is present for the respondents M/s. Solar Chemicals. 3.  Shri Vijay Singh, learned SDR, stated that the extra sums of Rs. 10/- per M.T. was an additional monetary consideration and had t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lly or by pump which operate by power is not material. 6.  In this case, the extra sums of Rs. 10/- per M.T. had been separately collected from the customers and they were not included in the assessable value. We consider that these filling charges, when filling was done within the factory premises, had to be included in the assessable value. 7. The learned Collector of Central Excise .....

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