2004 (1) TMI 138

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..... ree issues are involved. The first issue relates to the claim for deduction of transportation charges from the assessable value of the goods sold for domestic clearance. The second issue relates to the claim for deduction of expenses incurred on return journey of specialized vehicles transporting two wheelers manufactured by the appellant. The third issue relates to whether the amount of freight c .....

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..... 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. 4. The third issue is covered in favour of the assessee by the ratio of the decision of the Supreme Court in Baroda Electric Meters Ltd. v. Collector .....

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