https://www.taxtmi.com/forum/issue?id=110634 Freight to the buyer's destination under a FOR delivery term is includible in the assessable value for central excise because sale and transfer of possession occur at destination; freight cannot be charged separately after duty calculation. The same rule governs VAT, with expenses until ownership transfers forming part of the sale price. If VAT is treated as payable at factory gate, the place of removal is the factory gate, altering tax incidence. en-us Wed, 13 Jul 2016 16:07:07 +0530 Thu, 23 Jan 2025 15:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110634 Freight to the buyer's destination under a FOR delivery term is includible in the assessable value for central excise because sale and transfer of possession occur at destination; freight cannot be charged separately after duty calculation. The same rule governs VAT, with expenses until ownership transfers forming part of the sale price. If VAT is treated as payable at factory gate, the place of removal is the factory gate, altering tax incidence. Discussion-Forum Central Excise Wed, 13 Jul 2016 16:07:07 +0530 https://www.taxtmi.com/forum/issue?id=110634