https://www.taxtmi.com/caselaws?id=40512 Where goods are sold on a delivery basis and the factory-gate normal price at the time and place of removal is not ascertainable, valuation is to proceed under section 4(2) of the Central Excises and Salt Act, 1944. On that basis, deductions for transport charges, delivery-related charges, sales tax and similar local taxes are allowable from the declared price for assessable value purposes. The fact that some sales may have involved related persons was not treated as affecting the deductions on the facts noted. The valuation dispute was therefore resolved in favour of allowing the claimed exclusions from assessable value. en-us Tue, 08 Aug 1978 00:00:00 +0530 Wed, 09 Feb 2011 09:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40512 Where goods are sold on a delivery basis and the factory-gate normal price at the time and place of removal is not ascertainable, valuation is to proceed under section 4(2) of the Central Excises and Salt Act, 1944. On that basis, deductions for transport charges, delivery-related charges, sales tax and similar local taxes are allowable from the declared price for assessable value purposes. The fact that some sales may have involved related persons was not treated as affecting the deductions on the facts noted. The valuation dispute was therefore resolved in favour of allowing the claimed exclusions from assessable value. Case-Laws Central Excise Tue, 08 Aug 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40512