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<h1>CEGAT Dismisses Govt's Bid to Disallow Transport Costs Deduction, Upholds Factory Gate Sale Rule</h1> The Appellate Tribunal CEGAT, New Delhi dismissed the revision show cause notice by the Central Government seeking to disallow deduction of transportation ... Valuation - Deduction of transportation cost The Appellate Tribunal CEGAT, New Delhi dismissed the revision show cause notice by the Central Government seeking to disallow deduction of transportation costs from the sale price of goods. Respondents argued goods were not sold at the factory gate, and department failed to prove otherwise. Tribunal referenced Supreme Court judgment allowing deduction of transportation costs. The appeal was dismissed.
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