https://www.taxtmi.com/caselaws?id=51806 Transportation charges and transit-related service charges recovered from buyers of motor vehicles were held outside the assessable value because the vehicles were identified in invoices, sold under dealer agreements, and handed to the transporter with the dealer shown as consignee. The contractual clause relied on by the Revenue did not override the statutory meaning of delivery under the Sale of Goods Act, 1930. On these facts, the sale was treated as taking place at the factory gate, so the amounts recovered for transport and service were not includible in assessable value. 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 Transportation charges and transit-related service charges recovered from buyers of motor vehicles were held outside the assessable value because the vehicles were identified in invoices, sold under dealer agreements, and handed to the transporter with the dealer shown as consignee. The contractual clause relied on by the Revenue did not override the statutory meaning of delivery under the Sale of Goods Act, 1930. On these facts, the sale was treated as taking place at the factory gate, so the amounts recovered for transport and service were not includible in assessable value. Case-Laws Central Excise Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51806