https://www.taxtmi.com/acts?id=232 Where goods are sold under clause (a) of section 4(1) except sales for delivery away from the place of removal, value is deemed to be the transaction value excluding the cost of transportation from the place of removal to the place of delivery. "Cost of transportation" includes actual transport cost and averaged freight computed by accepted costing principles; transport cost from factory to place of removal (if different) is not excluded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 25 Sep 2008 13:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=232 Where goods are sold under clause (a) of section 4(1) except sales for delivery away from the place of removal, value is deemed to be the transaction value excluding the cost of transportation from the place of removal to the place of delivery. "Cost of transportation" includes actual transport cost and averaged freight computed by accepted costing principles; transport cost from factory to place of removal (if different) is not excluded. Act-Rules Central Excise Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=232