TaxTMI 
TaxTMI 
2012 (11) TMI 557
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....al, C.A., for the Respondent. [Order per : S.S. Kang, Vice-President]. - Since common issue is involved in both these appeals, there are taken up together for disposal. 2. The Revenue filed these appeals against the impugned order passed by the Commissioner (Appeals). The Revenue wants to add the freight to the assessable value of the goods manufactured by the respondents on the grou....
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.... were showing the said freight amount in the invoices and also recovered the same from the customers as per the agreement irrespective of actual transportation charges incurred by the respondents. Further we find that the Tribunal in the case of Ramkrishna Electricals Pvt. Ltd. (supra) dismissed the appeal filed by Revenue which were on the same ground in respect of similar purchase orders. The Tr....
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....ing to testing, rejection of material, etc. clearly indicate that the property on the goods have been transferred to the State Electricity Board at the factory-gate itself and merely because the goods are delivered at the stores of the Electricity Board located at various places, it does not mean that the sale has taken place at that point. From the documentary evidence available on record it is c....
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....and in the case where freight is averaged, the cost of transportation calculated in accordance with generally accepted principles of costing. From the terms of the contract as also from the legal provision cited above, it is absolutely clear that the place of removal in the instant case is factory though the place of delivery is the stores of the Electricity Board and, therefore, the cost of trans....