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2008 (4) TMI 290 - AT - Central ExciseAppellants filed this appeal against the impugned order whereby abatement claim in respect of Sales Tax was disallowed and ordered to be added to the assessable value of the goods - Circular No. 2/94-Cx clarified that set-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 - demand is not sustainable
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