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2012 (3) TMI 349 - AT - Central ExciseDuty demand - Valuation of goods - Inclusion of 50% sales tax collected - benefit conferred under Haryana General Sales Tax Act, 1973 - Held that:- sales tax was being collected by the appellant from their buyers of the goods. The invoices issued by them indicated the entire amount of sales tax. However, as consequence of benefit conferred under Haryana General Sales Tax Act, 1973, the appellants were not required to deposit 50% of the amount of sales tax so collected - Following decision of Maruti Udyog Ltd. v. CCE, Delhi-III [2004 (1) TMI 158 - CESTAT, NEW DELHI] - Decided in favour of assessee.
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