Deduction of transportation costs: return-journey charges for empty vehicles not deductible unless invoice expressly excludes them. Deduction of transportation costs is limited to carriage from place of removal to place of delivery; amounts recovered for return-journey of empty vehicles are not deductible. The Board requires that the invoice must specifically state that transportation charges do not include return-journey costs; absent such specific invoice language, deduction of the transportation charges will not be admissible.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deduction of transportation costs: return-journey charges for empty vehicles not deductible unless invoice expressly excludes them.
Deduction of transportation costs is limited to carriage from place of removal to place of delivery; amounts recovered for return-journey of empty vehicles are not deductible. The Board requires that the invoice must specifically state that transportation charges do not include return-journey costs; absent such specific invoice language, deduction of the transportation charges will not be admissible.
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