VAT - Valuation - place of removal - charges incurred for loading,...

VAT and Sales Tax

Valuation - place of removal - charges incurred for loading, unloading, stacking, and transportation formed part of the taxable turnover or not - The clauses in Annexures 1 and 2 of purchase order clearly show that the transfer of title to the goods would take place only on delivery of goods at the customer's place and the customer's obligation to effect payment would arise only after the delivery is effected - Demand confirmed - HC

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