https://www.taxtmi.com/caselaws?id=74125 For excise valuation under section 4, freight from the factory to depots, delivery and unloading charges beyond the factory gate, octroi duty, and turnover tax were treated as deductible from assessable value, subject to proof of actual expenditure and verification by the assessing authority. Purchase tax on raw materials was treated as part of manufacturing cost rather than an excludible post-manufacturing expense, so it was not deductible. The valuation order was set aside and the matter remanded for fresh adjudication to allow admissible deductions and verify supporting material. en-us Wed, 16 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:12:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74125 For excise valuation under section 4, freight from the factory to depots, delivery and unloading charges beyond the factory gate, octroi duty, and turnover tax were treated as deductible from assessable value, subject to proof of actual expenditure and verification by the assessing authority. Purchase tax on raw materials was treated as part of manufacturing cost rather than an excludible post-manufacturing expense, so it was not deductible. The valuation order was set aside and the matter remanded for fresh adjudication to allow admissible deductions and verify supporting material. Case-Laws Central Excise Wed, 16 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74125