TMI BlogThe insurance policy for the transportation of the goods was taken by the assessee on behalf of the...The insurance policy for the transportation of the goods was taken by the assessee on behalf of the purchaser - the cost of transportation and insurance could not have been included for arriving at the price of the goods for the purpose of excise duty. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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