https://www.taxtmi.com/caselaws?id=75321 Where goods are sold on ex-works terms and delivered to the transporter at the factory gate, delivery to the transporter constitutes delivery to the buyer under the Sale of Goods Act, and property and possession pass at that point. On that basis, the place of removal remained the factory gate, not the buyer's premises. Freight and transit insurance arranged during transit did not alter ownership or shift the place of removal, so those charges were not includible in assessable value. A circular dealing with depot sales did not support treating the buyer's premises as the place of removal. en-us Wed, 17 Jun 2009 00:00:00 +0530 Thu, 08 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75321 Where goods are sold on ex-works terms and delivered to the transporter at the factory gate, delivery to the transporter constitutes delivery to the buyer under the Sale of Goods Act, and property and possession pass at that point. On that basis, the place of removal remained the factory gate, not the buyer's premises. Freight and transit insurance arranged during transit did not alter ownership or shift the place of removal, so those charges were not includible in assessable value. A circular dealing with depot sales did not support treating the buyer's premises as the place of removal. Case-Laws Central Excise Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75321