https://www.taxtmi.com/caselaws?id=84331 Excess recovery of transportation or carting charges from buyers, where goods are supplied under contract and delivered to the customer's destination, may form part of the assessable value when there is no factory gate sale and the recovery is directly connected with delivery; the excess over actual transportation expenditure is treated as part of invoice price. On limitation, the extended period could not be sustained because the charge structure had earlier been examined by the department and suppression was not established on the facts, so the demand beyond the normal period was barred. en-us Thu, 27 Jul 1995 00:00:00 +0530 Thu, 21 Jul 2011 12:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84331 Excess recovery of transportation or carting charges from buyers, where goods are supplied under contract and delivered to the customer's destination, may form part of the assessable value when there is no factory gate sale and the recovery is directly connected with delivery; the excess over actual transportation expenditure is treated as part of invoice price. On limitation, the extended period could not be sustained because the charge structure had earlier been examined by the department and suppression was not established on the facts, so the demand beyond the normal period was barred. Case-Laws Central Excise Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84331