https://www.taxtmi.com/caselaws?id=81275 The Appellate Tribunal CEGAT, New Delhi resolved a dispute concerning handling charges not included in the assessable value. The charges were deemed post-manufacturing marketing activities by the appellants, while the Collector argued packing charges for liquid chlorine were integral to the sale process. The Tribunal ruled in favor of the appellants, directing a certified break-up of handling charges for accurate pricing based on previous legal precedents. The lower authorities' decisions were set aside, and the matter was remanded for proper valuation following the Tribunal's directives. en-us Wed, 27 Mar 1991 00:00:00 +0530 Thu, 23 Jun 2011 15:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81275 The Appellate Tribunal CEGAT, New Delhi resolved a dispute concerning handling charges not included in the assessable value. The charges were deemed post-manufacturing marketing activities by the appellants, while the Collector argued packing charges for liquid chlorine were integral to the sale process. The Tribunal ruled in favor of the appellants, directing a certified break-up of handling charges for accurate pricing based on previous legal precedents. The lower authorities' decisions were set aside, and the matter was remanded for proper valuation following the Tribunal's directives. Case-Laws Income Tax Wed, 27 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81275