https://www.taxtmi.com/caselaws?id=751677 Freight retained after delivery to buyers' premises is discussed in the context of assessable value under section 4 of the Central Excise Act, 1944, where the place of removal is treated as the factory gate and VAT was paid on the factory-gate price. The note states that freight up to the place of removal is not includible in assessable value, and that separately recovered freight does not shift the place of removal to the buyer's premises on these facts. It also explains that a bona fide interpretative dispute on valuation does not by itself establish suppression or justify invocation of the extended period. en-us Mon, 15 Apr 2024 00:00:00 +0530 Tue, 23 Apr 2024 09:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751677 Freight retained after delivery to buyers' premises is discussed in the context of assessable value under section 4 of the Central Excise Act, 1944, where the place of removal is treated as the factory gate and VAT was paid on the factory-gate price. The note states that freight up to the place of removal is not includible in assessable value, and that separately recovered freight does not shift the place of removal to the buyer's premises on these facts. It also explains that a bona fide interpretative dispute on valuation does not by itself establish suppression or justify invocation of the extended period. Case-Laws Central Excise Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751677