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2010 (1) TMI 1044 - CESTAT KOLKATAExtract: .......cted remains sales tax payable and sales tax payable is eligible for deduction. In the present case also there is a West Bengal incentive scheme which allows the sales tax collected is to be retained by the manufacturer. In view of this, we find no infirmity in the impugned order. The appeal is dismissed. (Dictated and pronounced in the open court)
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