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    <title>1995 (2) TMI 431 - WEST BENGAL TAXATION TRIBUNAL</title>
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    <description>The Tribunal dismissed both applications, ruling in favor of including freight charges in the value determination for entry tax purposes. It upheld the re-determination of value by the respondent authorities, citing precedent that transportation costs should be included in the value of goods for tax assessment. The applications were dismissed without costs, with the judgment&#039;s operation stayed for eight weeks as requested by the applicants&#039; counsel.</description>
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      <link>https://www.taxtmi.com/caselaws?id=161145</link>
      <description>The Tribunal dismissed both applications, ruling in favor of including freight charges in the value determination for entry tax purposes. It upheld the re-determination of value by the respondent authorities, citing precedent that transportation costs should be included in the value of goods for tax assessment. The applications were dismissed without costs, with the judgment&#039;s operation stayed for eight weeks as requested by the applicants&#039; counsel.</description>
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