JVAT: Transportation cost of goods which is separately charged to buyer not to included in sale price

Global Resources Company Vs State of Jharkhand (Jharkhand High Court)

Jharkhand High Court held that as per Explanation-III to section 2(xlviii) of JVAT Act sale price shall not include cost for transport of goods from seller to buyer provided such cost is separately charged to buyer.

Facts-

The Petitioner is a Company, engaged in purchase and sale of ores and minerals, rocks, processed minerals, pyroxenite, duly registered under the pro

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