https://www.taxtmi.com/caselaws?id=161145 Freight incurred for transporting goods into the Calcutta Metropolitan Area is includible in the value of goods for entry tax purposes under the applicable valuation scheme. Rule 12 was read contextually, so the declared value was not confined to invoice price or to the items expressly listed in the rule; it had to reflect the real saleable value of the goods at the relevant point of entry. On that construction, transportation-related expenditure up to entry into the market area could not be excluded merely because it was not separately specified, and the challenge to its addition failed. en-us Tue, 28 Feb 1995 00:00:00 +0530 Tue, 07 Jan 2014 16:55:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161145 Freight incurred for transporting goods into the Calcutta Metropolitan Area is includible in the value of goods for entry tax purposes under the applicable valuation scheme. Rule 12 was read contextually, so the declared value was not confined to invoice price or to the items expressly listed in the rule; it had to reflect the real saleable value of the goods at the relevant point of entry. On that construction, transportation-related expenditure up to entry into the market area could not be excluded merely because it was not separately specified, and the challenge to its addition failed. Case-Laws VAT and Sales Tax Tue, 28 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161145