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Sale on freight on receipt basis

Avatar 37a3bd7bc7328f0ead2c0f6f635dddf60615e676e6b4ddf964144012e529de45 Student CA asked over 1 year ago

In case of excise when goods are sold on FOR basis at Rs1100 then place of delivery is buyers premise and place of removal is also buyers premise and therefore Rule 5 of valuation rules will not be applicable and transaction value will be 1100rs

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