TMI Blog2020 (9) TMI 115X X X X Extracts X X X X X X X X Extracts X X X X ..... les 2006 - HELD THAT:- Hon'ble Division Bench of this Court, in a recent decision M/S. LARSEN TOUBRO LIMITED VERSUS STATE OF TAMIL NADU REP. BY THE JOINT COMMISSIONER (CT) [ 2019 (1) TMI 711 - MADRAS HIGH COURT ] had held that the cost of freight and delivery or cost of transportation cannot be included in the sale price, where they are separately charged and when the freight charges and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein have proposed to levy tax and penalty on various grounds by placing reliance on Rule 8(2) of TNVAT Rules 2006, which specifically excludes the freight charges as post-sale charges which are separately charged in the invoices, the only ground on which the present writ petitioner seems to be aggrieved is that the freight charges and pumping charges have been separately shown in the invoices ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ropriate to grant liberty to the petitioner to place the present decision of the Hon'ble Division Bench before the authorities for the purpose of reconsidering the same. 4. In the light of the decision rendered by the Hon'ble Division Bench of this Court and in view of the observations made above, the impugned orders dated 16.08.2011 and 22.08.2011 are set aside and the matters are rema ..... X X X X Extracts X X X X X X X X Extracts X X X X
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