Transportation Charges Excluded from Taxable Value: Buyer's Premises Not Place of Removal, Freight Costs Omitted.

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....Valuation - inclusion of transportation charges received by the appellant in the assessable value - it is now well settled that the buyer’s premises can never be the place of removal, therefore the freight from the factory/depot/consignment agent up to the buyer’s premises cannot be included in the assessable value, even if the goods are sold or delivered at the buyer’s premises - AT....