Court Rules Pre-Delivery LPG Charges Must Be Included in 'Sale Price' u/s 2(29) for Tax Purposes.

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....Inclusion of processing and transportation charges received by ONGC as part of the sale price of LPG sold by ONGC to GAIL - such transportation and processing charges received by the ONGC before the actual delivery thereof it has to be included in the 'sale price' as per section 2(29) - HC....