Freight Costs to Buyer's Premises Excluded from Assessable Value; Buyer's Premises Not Place of Removal for Valuation.

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Full Text of the Document

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....Valuation - the buyers’ premises can never be the place of removal - the freight from the factory/depot/consignment agent up to the buyers’ premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer’s premises.....