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2010 (7) TMI 902 - HC - VAT and Sales TaxWhether excise duties form part of the sale price? Held that:- The order of the Appellate Assistant Commissioner was well justified and the sale price as agreed between the petitioner and its purchaser, M/s. Oil India Limited, under the purchase order in exclusion of Central excise duty was valid in law and there was no scope for imposing any tax liability based on the Central excise duty incurred by the petitioner. The order of the Tribunal in holding that who pays the excise duty is immaterial and the sale price must include excise duty also without reference to the nature of transaction between the petitioner and its purchaser was not therefore in consonance with the definitions of “sale” and “sale price” as defined under section 2(g) and 2(h) of the Act. The impugned order of the Tribunal is therefore set aside and the order of the Appellate Assistant Commissioner stands confirmed
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