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2004 (2) TMI 511 - AT - Central ExciseExtract: .......t-off scheme of sales tax does not change the rate of sales tax payable/chargeable on the finished goods, the set-off is not to be taken into account for calculating the amount of sales tax permissible as abatement for arriving at the assessable value u/s 4.... rdquo In the light of the above, we set aside the orders impugned and allow the appeals.
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