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VAT - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Valuation - whether the freight charges for transporting ...

VAT and Sales Tax

December 21, 2016

Valuation - whether the freight charges for transporting dolomite by the petitioners to the respondent/Bhilai Steel Plant would be a part of sale price and hence exigible to commercial tax? - Held Yes - HC

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  2. Valuation of service - Addition of price of electricity - cannot be considered as part of the gross amount charged for the service of operation of the plant - AT

  3. Valuation of goods - Inclusion of freight charges - invoices show the freight charges separately - freight charges not to be included in the value - AT

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  5. Cenvat Credit – input services - GTA service – procurement of fly ash and supply of cements - round trip transport - freight charges for both types of transports were...

  6. Additional deprecation - the freight charges and other charges are directly linked to the purchase of plant and machinery and cannot be delinked. - AT

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  8. Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT

  9. Valuation of goods - dharmada charges are includible in the assessable value - transit insurance charges and freight charges are not includible - AT

  10. Tax liability on packing charges - when charges on packing also was included in the Cement Control Order as part of the sale price, the question of deduction did not arise - HC

 

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