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2017 (10) TMI 838 - AT - Central ExciseValuation - includibility - appellant under sales tax holiday vide notification 15/74 - Department was of the view that the amount received as sales tax from customers and not remitted to the government is an additional consideration and the same is liable to be included in the assessable value - Held that: - the appellant has disclosed the collection of amount in the sales tax return. The assessment order also observes that appellant was given time to produce C Form - If the said amount is assessed by sales tax authorities, then the same cannot be considered as additional consideration so as to be included in the assessable value. For verifying these aspects, the matter requires to be remanded to the adjudicating authority - appeal allowed by way of remand.
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