https://www.taxtmi.com/caselaws?id=163873 For entry tax purposes, the "value of goods" is linked to the statutory concept of "purchase price," which covers only the consideration charged by or payable to the seller and sums charged by the seller before delivery. Customs duty, insurance charges and port clearance charges paid independently by the purchaser, and not charged by the seller, fall outside that price. Accordingly, such post-sale or separately borne amounts were not includible in the value of goods for entry tax, and the revenue's demand could not be sustained. en-us Fri, 12 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 17:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163873 For entry tax purposes, the "value of goods" is linked to the statutory concept of "purchase price," which covers only the consideration charged by or payable to the seller and sums charged by the seller before delivery. Customs duty, insurance charges and port clearance charges paid independently by the purchaser, and not charged by the seller, fall outside that price. Accordingly, such post-sale or separately borne amounts were not includible in the value of goods for entry tax, and the revenue's demand could not be sustained. Case-Laws VAT and Sales Tax Fri, 12 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163873