jurisdiction to re-calculate freight or collect any amount
towards freight. The impugned demands claiming under-charges are violative of
Section 78 of the Railways ... competence either to determine
and/or realize the alleged evaded freight charges
through coercive measures?
And
(ii) Whether the railway administration being a
common carrier
Government of India.
(b) Increase/revision in the railway freight charges pursuant to
notifications issued by Ministry of Railways and Ministry of Finance.
(c) Increase ... Impugned Order).
(b) Increase/revision in the railway freight charges pursuant to
notifications issued by Ministry of Railways and Ministry of
Finance (Para
challenge is mainly on three grounds;
(A) That, the freight charges do not form part of the 'sale price' defined
under Section ... such goods shall be exclusive of insurance charges,
interest and hire charges and such other charges as may
be prescribed."
15
13. Obviously
calculated as 365 Kms. and freight was
charged as per the rate fixed by the railways. The
freight charges were dependent on the distance between ... excess freight charge, and the appellant railways is
under the obligation to repay the claim of Rs.8,85,000/-
towards excess freight charges
Appeals filed by the Assessee and holding that the freight charges paid
by the Assessee for delivery of Gypsum sold by it to the customer ... Though the
contract provided for payment of ex-factory price and
freight charges separately, the claim of deduction under
Rule 6(c) of the Rules
transaction, in addition to the
freight charges and taxes, would be paid by the 1 st defendant to the
plaintiff. Further, there were e-mail ... charges of bay sets, the break down for
each company and how much would be the charges for each store
being serviced, including the freight
hereinafter referred to as the "Act") representing 'Secondary Freight Charges'
expenses which was incurred on transportation of cement to the dealers ... assessment proceedings, the AO
observed that the assessee claimed secondary freight charges in the P&L Account
amounting
cash received back by the assessee in respect of the freight
charges. Thus he has pleaded that there is a mistake apparent from record which ... actual freight amount mutually determined between the parties @
22.25%. This rate of difference was applied by the AO on the total
freight charges
discharged by the appellants on the „single price‟, which includes
the freight charges etc. Since the appellants have not collected freight
charges separately from ... customer‟s premises and that appellants have to bear the freight
charges, insurance etc., the place of removal can only be the buyer‟s
premises
amount of addition on account of alleged cash book on freight charges
incurred by the appellant, the CIT(A) has erred in allowing a relief ... actual freight amount mutually determined between the parties @ 22.25%.
This rate of difference was applied by the AO on the total freight charges
