21 November 2022


Chhattisgarh HC: Place of Removal is Delivery Point and Not ‘Factory Gate’ of Assessee - 24.07.2017

Chhattisgarh High Court has held that place of removal is delivery point and not the ‘factory gate’ of assessee when freight charges are arranged and paid by assessee and the same is integral part of price.

Tags : Chhattisgarh HC assessee

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