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2017 (4) TMI 984 - AT - Central ExciseValuation - quantification of sales tax abatement - Section 4 (d) of CEA, 1944 - Held that: - only that amount of sales tax will be permissible as detection u/s 4 as is equal to the amount legally permissible under the local sales tax law to be charged/billed from the customer/buyer - It is clear in the present case that the amount claimed as abatement is the amount charged/billed by the appellant from their buyers. The sales tax assessment also records the full sales tax liability and the manner of discharging such liability by the appellant - appeal allowed - decided in favor of assessee.
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