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2016 (6) TMI 1418

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..... clared in the return filed by it. It is also admitted that for the customization charges received, the assessee had paid service tax. 'Sale price' has been defined to mean the valuable consideration received or receivable by a dealer for the sale of any goods less any sum allowed as cash discount, according to the practice normally prevailing in the trade, but inclusive of any sum charged .....

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..... For the Appellant : Sobha Annamma Eapen, Sr. Government Pleader. For the Respondents : S.K. Devi, M. Raj Mohan and Santhosh P. Abraham ORDER Antony Dominic, J. 1. These revisions are filed by the Revenue challenging the common order passed by the Kerala Value Added Tax Appellate Tribunal, Ernakulam in T.A. V.A.T. No. 307/14 and 308/14 respectively. Briefly stated, the case as .....

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..... the softwares in question. However, rejecting the said contention, the Assessing Officer completed the assessment. Though the order was confirmed in appeal, the first appellate authority reduced the addition made. The assessee challenged the order before the Tribunal and the Tribunal set aside the impugned orders. It is in this background, the Revision Petitions are filed. We heard learned Governm .....

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..... y a dealer for the sale of any goods less any sum allowed as cash discount, according to the practice normally prevailing in the trade, but inclusive of any sum charged for anything done by the dealer in respect of the goods or services at the time of or before delivery thereof, excise duty, special-excise duty or any other duty taxes except the tax imposed in the K.V.A.T. Act. The customization c .....

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