https://www.taxtmi.com/caselaws?id=206192 The Tribunal upheld the Commissioner (Appeals)'s decision disallowing the exclusion of freight expenses from the assessable value for sales to Government departments due to lack of evidence. The deduction of equalized freight expenses was also denied as the appellant failed to prove inclusion in the invoice price. However, the exclusion of courier charges from the assessable value for despatching sales documents was allowed as they were deemed unrelated to the sale of goods. The Tribunal partially allowed the appeal, affirming decisions on freight expenses and equalized freight charges but overturning the exclusion of courier charges. en-us Thu, 01 Jul 2010 00:00:00 +0530 Tue, 18 Oct 2011 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206192 The Tribunal upheld the Commissioner (Appeals)'s decision disallowing the exclusion of freight expenses from the assessable value for sales to Government departments due to lack of evidence. The deduction of equalized freight expenses was also denied as the appellant failed to prove inclusion in the invoice price. However, the exclusion of courier charges from the assessable value for despatching sales documents was allowed as they were deemed unrelated to the sale of goods. The Tribunal partially allowed the appeal, affirming decisions on freight expenses and equalized freight charges but overturning the exclusion of courier charges. Case-Laws Central Excise Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206192