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2005 (1) TMI 113 - SCH - Central ExciseValuation (Central Excise) - Held that:- Assessee was only selling its products through their Depots. In some States where the Assessee had to pay sales tax they deducted the sales tax paid from the price of the goods. In States where the Assessee had benefit of exemption from sales tax, they paid sales tax on price without deducing the sales tax element - The position being so clear it is surprising that a decision to file Civil Appeals was taken - Decided against Revenue.
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