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2018 (1) TMI 704 - AT - Central ExciseValuation - includibility - Department was of the view that the amount recovered by way of sales tax and not paid to the Sales Tax department should be considered as part of the assessable value and will be liable to payment of Central Excise duty - Held that: - the amount which was categorized as ‘other income’ was recovered as sales tax but not paid to the sales tax department - As per the definition of transaction value in Section 4(3)(d), such amount cannot be excluded from assessable value since it has lost the colour of tax being neither paid nor payable as tax. Hon’ble Supreme Court in the case of CCE vs. Super Synotex [2014 (3) TMI 42 - SUPREME COURT] has categorically held that after 1.7.2000, unless the sales tax is actually paid to the sales tax department, no benefit towards excise duty can be given under the concept of transaction value under section 4(3)(d) and the same is includable. Appeal dismissed.
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