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2018 (3) TMI 16 - AT - Central ExciseRebate claim - N/N. F.4(72)FD/Gr.IV/81-18 dated 06.05.1986 - Department was of the view that the rebate so claimed by the appellant is nothing but a form of exemption from payment of CST/VAT and is includible in the transaction value for payment of Central Excise duty - Held that: - N/N. F.4(72)FD/Gr.IV/81-18 dated 06.05.1986 of the Government of Rajasthan has allowed partial exemption from the tax payable in respect of the goods in the course of the inter-state trade subject to the condition attached to the Notification. Since the eligibility can be determined only after knowing the total quantum of goods sold within the State as well as in the course of inter-state trade in a full accounting year, the benefit of the notification is allowed to the appellant only during the assessment. In the present case, the appellant has claimed that they have paid the CST without the partial exemption at the time of clearance of the goods. But during the assessment of the VAT returns, such VAT paid is taken into account and if the appellant is eligible, the same is adjusted when partial exemption is allowed to the appellant in terms of the VAT Notification dated 06.05.1986. The net result of the assessment for CST is that the CST actually paid is at the partially exempted rate. The benefit of deduction from transaction value will be restricted to the actual CST paid i.e. at the partially exempted rate. Appeal dismissed - decided against appellant.
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