https://www.taxtmi.com/caselaws?id=87390 Where goods are sold under a separate transportation arrangement and delivered at the buyer's premises, only actual transport expense is deductible and the assessee must disclose the delivery structure; on the facts, the excess realised was includible in assessable value. Non-disclosure of the separate transport contract and billing amounted to suppression, supporting extended limitation and penalty, although the demand beyond five years was time-barred. For chlorine, which was not chargeable on an ad valorem basis during the relevant period, the alleged excess realisation could not be subjected to duty, and limited relief was warranted on verification. en-us Wed, 20 Aug 1997 00:00:00 +0530 Mon, 05 Sep 2011 16:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87390 Where goods are sold under a separate transportation arrangement and delivered at the buyer's premises, only actual transport expense is deductible and the assessee must disclose the delivery structure; on the facts, the excess realised was includible in assessable value. Non-disclosure of the separate transport contract and billing amounted to suppression, supporting extended limitation and penalty, although the demand beyond five years was time-barred. For chlorine, which was not chargeable on an ad valorem basis during the relevant period, the alleged excess realisation could not be subjected to duty, and limited relief was warranted on verification. Case-Laws Central Excise Wed, 20 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87390