- (1.) Admitted fact which has come on record is that the goods which were cleared by the respondent assessee were at the factory gate and were removed at the factory gate. In fact, Commissioner in his order has gone to the extent of observing that sale of the goods in question took place at that stage. Thus, it becomes clear from the aforesaid finding that the ownership for the goods was passed on to the buyer at the time of transfer of the goods at the factory gate. If the transportation work was taken by the assessee, thereafter, at the instance of the buyer and deliver the goods at the site, that cannot be a ground for loading the price with the transportation charges.
(2.) As the property had already changed the hands, we thus do not find any reason to interfere with the impugned order. Accordingly, the appeal is dismissed. Appeal dismissed. ;