https://www.taxtmi.com/caselaws?id=95661 For contract sales made at the buyer's premises, the Part II proforma sale price was the relevant assessable value, not the Part I ex-factory dealer price. Freight remained deductible in computing assessable value, even where recovered on an averaged or equalised basis. The lower authorities had no legal basis to deny the deduction or reject the assessable value claimed, and the issues were decided in favour of the assessee. en-us Wed, 28 Jun 2000 00:00:00 +0530 Wed, 14 Dec 2011 11:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95661 For contract sales made at the buyer's premises, the Part II proforma sale price was the relevant assessable value, not the Part I ex-factory dealer price. Freight remained deductible in computing assessable value, even where recovered on an averaged or equalised basis. The lower authorities had no legal basis to deny the deduction or reject the assessable value claimed, and the issues were decided in favour of the assessee. Case-Laws Central Excise Wed, 28 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95661