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2011 (1) TMI 980 - AT - Central ExciseAbatement in respect of sales tax payable in the state of West Bengal - Commissioner allowed the claim - contention of Revenue is that the abatement is in respect of actually paid sales tax - Held that:- Liability of goods to sale tax is not being doubted. The state allowed sales tax collected to be retained by the manufacturer as incentive. This does not change the character of amount collected. There is a West Bengal incentive scheme which allows the sales tax collected is to be retained by the manufacturer. In view of this, no infirmity in the impugned order. The appeal is dismissed
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