https://www.taxtmi.com/article/detailed?id=11769 Where a contract specifies door delivery at an all inclusive FOR price and invoices do not separately recover freight, the sale occurs at the buyer's premises upon acceptance; consequently charges up to that place of sale, including freight, are includible in the assessable value. The valuation rule applicable to sales at the place of removal delivered elsewhere does not apply where title and possession pass at the buyer's premises. en-us Thu, 24 Aug 2023 08:16:59 +0530 Thu, 24 Aug 2023 08:16:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11769 Where a contract specifies door delivery at an all inclusive FOR price and invoices do not separately recover freight, the sale occurs at the buyer's premises upon acceptance; consequently charges up to that place of sale, including freight, are includible in the assessable value. The valuation rule applicable to sales at the place of removal delivered elsewhere does not apply where title and possession pass at the buyer's premises. Articles Central Excise Thu, 24 Aug 2023 08:16:59 +0530 https://www.taxtmi.com/article/detailed?id=11769