Valuation - addition of transportation charges to the sale price ...

VAT and Sales Tax

November 20, 2021

Valuation - addition of transportation charges to the sale price of the goods - nexus to sustain enhancement of turnover - With there being no evidence placed on record to show that the transportation charges were in fact collected by the Petitioner, it is not possible to sustain the above conclusion of the Tribunal - the question is answered in the negative, in other words, in favour of the dealer and against the Department. - HC

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Valuation - addition of transportation charges to the sale price ...

VAT and Sales Tax

November 20, 2021

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