https://www.taxtmi.com/highlights?id=60590 Valuation - addition of transportation charges to the sale price of the goods - nexus to sustain enhancement of turnover - With there being no evidence placed on record to show that the transportation charges were in fact collected by the Petitioner, it is not possible to sustain the above conclusion of the Tribunal - the question is answered in the negative, in other words, in favour of the dealer and against the Department. - HC en-us Sat, 20 Nov 2021 10:32:45 +0530 Sat, 20 Nov 2021 10:32:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60590 Valuation - addition of transportation charges to the sale price of the goods - nexus to sustain enhancement of turnover - With there being no evidence placed on record to show that the transportation charges were in fact collected by the Petitioner, it is not possible to sustain the above conclusion of the Tribunal - the question is answered in the negative, in other words, in favour of the dealer and against the Department. - HC Highlights VAT and Sales Tax Sat, 20 Nov 2021 10:32:45 +0530 https://www.taxtmi.com/highlights?id=60590