Transction value u/s 4

This query is : Resolved 

09 May 2014 sir as per sec 4 of CEA the transaction value has to be determined but it shall exclude cost of transport from place of removal to place of delivery. but if the sale is FOR customer's place then place of removal and place of delivery willbe the same and cost of transport should be included. is this practice correct

10 May 2014 The cost of transportation should be includes in the transaction value upto the place of buyer premises then you can take the cenvat credit on outward GTA.



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