https://www.taxtmi.com/caselaws?id=386559 The value of goods under Section 2(h) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 includes transport or freight charges only when they are amounts paid or payable by one person to another. Where coal was purchased at the collieries and moved by the assessee through its own railway line, engine and wagons, the transportation expense was self-incurred and not a charge paid for transportation to another person, so it could not be added to the value of goods. The Explanation to Section 2(h) could not be invoked to sustain a remand without the statutory preconditions for determining wholesale price, and no finding showed the purchase documents were unreliable. en-us Wed, 25 Sep 2019 00:00:00 +0530 Wed, 02 Oct 2019 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386559 The value of goods under Section 2(h) of the U.P. Tax on Entry of Goods into Local Areas Act, 2007 includes transport or freight charges only when they are amounts paid or payable by one person to another. Where coal was purchased at the collieries and moved by the assessee through its own railway line, engine and wagons, the transportation expense was self-incurred and not a charge paid for transportation to another person, so it could not be added to the value of goods. The Explanation to Section 2(h) could not be invoked to sustain a remand without the statutory preconditions for determining wholesale price, and no finding showed the purchase documents were unreliable. Case-Laws VAT and Sales Tax Wed, 25 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386559