https://www.taxtmi.com/caselaws?id=448113 For entry tax valuation, only charges intrinsically connected with purchase and transportation up to entry into the local area could be included in the "value of goods"; post-entry charges were excluded, and the valuation was therefore confined accordingly. Demurrage and bank charges were also excluded for the assessment year, as later Tribunal orders had accepted the assessee's position and that treatment was extended to the year in question. Unloading costs and other charges were remitted for fresh adjudication because the record did not show whether they were incurred before or after entry into the local area. en-us Wed, 10 Jan 2024 00:00:00 +0530 Fri, 12 Jan 2024 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448113 For entry tax valuation, only charges intrinsically connected with purchase and transportation up to entry into the local area could be included in the "value of goods"; post-entry charges were excluded, and the valuation was therefore confined accordingly. Demurrage and bank charges were also excluded for the assessment year, as later Tribunal orders had accepted the assessee's position and that treatment was extended to the year in question. Unloading costs and other charges were remitted for fresh adjudication because the record did not show whether they were incurred before or after entry into the local area. Case-Laws VAT and Sales Tax Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448113