https://www.taxtmi.com/caselaws?id=1381 Deductions from assessable value for freight, insurance and turnover tax were rejected because the assessee failed to produce original invoices or other satisfactory proof showing that the additional collections represented those deductible charges. The authorities found that the amounts were collected as handling and forwarding charges and were not shown to be relatable to the claimed deductions. In the absence of substantiation before the original and appellate forums, the claim could not be accepted at the appellate stage, and the appeals were rejected. en-us Wed, 21 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1381 Deductions from assessable value for freight, insurance and turnover tax were rejected because the assessee failed to produce original invoices or other satisfactory proof showing that the additional collections represented those deductible charges. The authorities found that the amounts were collected as handling and forwarding charges and were not shown to be relatable to the claimed deductions. In the absence of substantiation before the original and appellate forums, the claim could not be accepted at the appellate stage, and the appeals were rejected. Case-Laws Central Excise Wed, 21 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1381