https://www.taxtmi.com/caselaws?id=51806 The Tribunal allowed the appeal, setting aside the impugned order, regarding the inclusion of transportation and service charges received from buyers of motor vehicles in the assessable value. The Tribunal found that the property in the goods passes at the factory gate, as evidenced by invoices and transport documents, aligning with Supreme Court decisions. The Revenue's argument that title passes upon delivery at the dealer's place was rejected, as it did not contradict the Sale of Goods Act's definition of delivery. en-us Wed, 27 Nov 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:55:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51806 The Tribunal allowed the appeal, setting aside the impugned order, regarding the inclusion of transportation and service charges received from buyers of motor vehicles in the assessable value. The Tribunal found that the property in the goods passes at the factory gate, as evidenced by invoices and transport documents, aligning with Supreme Court decisions. The Revenue's argument that title passes upon delivery at the dealer's place was rejected, as it did not contradict the Sale of Goods Act's definition of delivery. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51806