submits that although the Tribunal acknowledged
that the freight charges were separately charged by a debit note, it was
incorrect for the Tribunal to state ... site. The fact that the petitioner separately paid
freight to transporters and raised debit notes does not alter the nature of the
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duty which is payable on the goods. He prepares a separate debit note on the buyer for this excise duty and collected that amount from ... petitioner from the buyers outside the State on foot of separate debit notes referred to.
3. The petitioner contended before the assessing authority that this
freight expenses are not
raised simultaneously and are done at later stage.
Similarly in the Ram Oxygen Private Limited case, the
freight bills are separately ... Industries Limited is
also not applicable as separate debit note has been raised
in respect of freight charges and like the above two cases,
this
initially, did not include the freight charges in its taxable turnover. The original assessment was made without taking this freight charge into account ... found that the assessee had collected freight charges and insurance charges separately under the debit notes for a total
debit note that it
was excluding the over dimensional charges and relashing/ reworking
charges which would be invoiced separately. Similarly under a debit note
dated ... debit note dated 22.11.2006 bearing TLPL/CHE/006/OE 002393 for
container No.TOLU474-157 and it was made clear in the said debit
debit note that it
was excluding the over dimensional charges and relashing/ reworking
charges which would be invoiced separately. Similarly under a debit note
dated ... debit note dated 22.11.2006 bearing TLPL/CHE/006/OE 002393 for
container No.TOLU474-157 and it was made clear in the said debit
When the main dispute is only with regard to the Debit Notes alleged to have been raised by the defendants, the plaintiff has not filed ... also admitted by the defendants that the Debit Notes were raised for late supplying, air freight charges, darning charges and certain percentage for defective fabrics
duty which is payable on the goods. He prepares a separate debit note on the buyer for this excise duty and collects that amount from ... petitioner from the buyers outside the State on foot of separate debit notes referred to. The petitioner contended before the assessing authority that this amount
were transferred to the assessee's account by way of debit note, disallowed the expenditure on account of not having been incurred ... difference in the claim of the assessee, as the receipt of debit note in the previous year has not been disputed
petitioner from the buyers outside the State on foot of separate debit notes referred to. The petitioner contended before the assessing authority that this amount ... that the method employed by the petitioner in issuing invoices and debit notes did not alter the true nature of the transaction which was that
