1999 (8) TMI 395

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..... )].- M/s. Mewar Textile Mills was given an exemption from payment of sales tax, as part of Rehabilitation Scheme. However, they continued to collect Sales Tax from their buyers and kept the amount with themselves. The Central Excise authorities held in the impugned order that the amount realised by the Textile Mill, being only part of the price of the goods and not sales tax payable, should fo .....

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..... t, treating the same as part of normal price. Ld. DR has also drawn our attention to the decision of this Tribunal in the case of C.C.E., Bombay v. Bajaj Automobile Ltd. [1997 (93) E.L.T. 7051 Tribunal] wherein the Tribunal held that when exemption has been granted from Sales Tax, the amount so collected as Sales Tax is includible in assessable value because in such a situation Sales Tax is not p .....

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