https://www.taxtmi.com/caselaws?id=333018 The Tribunal dismissed the appellant's claim to include freight charges in the assessable value, ruling that sales occurred at the factory gate, not the customer's premises. The appellant failed to demonstrate ownership until delivery or payment of sales tax at the point of delivery. Lack of evidence on bearing transit insurance undermined the argument for sales on an "FOR destination" basis. Previous case laws cited were deemed irrelevant. The appeal was dismissed, and inclusion of freight charges in the assessable value was rejected. en-us Fri, 23 Sep 2016 00:00:00 +0530 Fri, 16 Dec 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333018 The Tribunal dismissed the appellant's claim to include freight charges in the assessable value, ruling that sales occurred at the factory gate, not the customer's premises. The appellant failed to demonstrate ownership until delivery or payment of sales tax at the point of delivery. Lack of evidence on bearing transit insurance undermined the argument for sales on an "FOR destination" basis. Previous case laws cited were deemed irrelevant. The appeal was dismissed, and inclusion of freight charges in the assessable value was rejected. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333018