https://www.taxtmi.com/caselaws?id=391324 The court dismissed the appeals, affirming that freight charges constitute part of the sale price under section 2(u) of the Act, 1994. It held that the reassessment proceedings were validly initiated under section 28 of the Act, 1994, based on audit objections. The issue of shifting the tax liability to the respondent-BSP was not addressed in the proceedings, leaving it open for potential future litigation. en-us Thu, 25 Jul 2019 00:00:00 +0530 Sat, 25 Jan 2020 10:14:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391324 The court dismissed the appeals, affirming that freight charges constitute part of the sale price under section 2(u) of the Act, 1994. It held that the reassessment proceedings were validly initiated under section 28 of the Act, 1994, based on audit objections. The issue of shifting the tax liability to the respondent-BSP was not addressed in the proceedings, leaving it open for potential future litigation. Case-Laws VAT and Sales Tax Thu, 25 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391324