TMI Blog2013 (9) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... e transported in specialized vehicles. Expenses incurred for the onward journey are to be allowed. There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return - Decided against Revenue. - Appeal No. 3110 of 2005-EX[DB] - - - Dated:- 1-5-2013 - Ms. Archana Wadhwa and Mr. Rakesh Kumar, JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants are transported in specialized vehicles. Expenses incurred for the onward journey are to be allowed. There is no reason to deny the expenses incurred for return journey of those vehicles which are specially designed and which cannot carry any other goods on its return. We, therefore, decide the second issue in favour of the appellant. 3. As against the above, Revenue in the memo of appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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