Assessable value exclusion of customer supplied durable returnable packing directs field formations to omit container cost. Non inclusion of the cost of durable and returnable packing containers supplied by customers is affirmed by the Comptroller and Auditor General's acceptance that road tanker costs need not be included in the assessable value of contents; the Board directs issuance of suitable instructions to field formations to implement this position.
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.
Assessable value exclusion of customer supplied durable returnable packing directs field formations to omit container cost.
Non inclusion of the cost of durable and returnable packing containers supplied by customers is affirmed by the Comptroller and Auditor General's acceptance that road tanker costs need not be included in the assessable value of contents; the Board directs issuance of suitable instructions to field formations to implement this position.
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