https://www.taxtmi.com/caselaws?id=386239 Under Section 4 of the Central Excise Act, 1944, read with the Valuation Rules, 2000 and the Sale of Goods Act, 1930, freight and transportation charges form part of transaction value where the sale is completed only after delivery, receipt, and buyer certification at the site store. The purchase orders showed that price, freight, insurance, delivery to the site store, and engineer certification were part of a single arrangement under which property in the goods passed only after arrival at that site. The site store was therefore treated as the place of removal, and the transportation charges were incurred before completion of sale. Freight and transportation charges were accordingly includible in assessable value. en-us Tue, 24 Sep 2019 00:00:00 +0530 Tue, 24 Sep 2019 21:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386239 Under Section 4 of the Central Excise Act, 1944, read with the Valuation Rules, 2000 and the Sale of Goods Act, 1930, freight and transportation charges form part of transaction value where the sale is completed only after delivery, receipt, and buyer certification at the site store. The purchase orders showed that price, freight, insurance, delivery to the site store, and engineer certification were part of a single arrangement under which property in the goods passed only after arrival at that site. The site store was therefore treated as the place of removal, and the transportation charges were incurred before completion of sale. Freight and transportation charges were accordingly includible in assessable value. Case-Laws Central Excise Tue, 24 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386239