TMI Blog2012 (3) TMI 349X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. - E/2069/2011 - A/243/2012-EX(BR)(PB) - Da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted. The Revenue entertained the view that such 50% of the sales tax retained by the appellant, is required to be added in the assessable value of the goods. Accordingly proceedings were initiated which culminated into impugned order passed by the lower authorities. 3. After hearing both sides, we find that the issue is fully covered by the Tribunal s decision in the case of Maruti Udyog Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Andhra Oxygen Pvt. Ltd. v. CCE, Visakhapatnam - 2003 (156) E.L.T. 283 (Tri.-Kolkata) wherein it was held that the sales tax collected from the buyers but not paid to the sales tax department is liable to be included in the assessable value. We find that the facts in the said decision are different. There was total exemption from payment of sales tax in terms of Andhra Prad ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
