2010 (3) TMI 976

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..... 2002-03, the assessees turnover was over Rs. 13 crores. They paid turnover tax at the rate of 1% on the turnover for the above mentioned year. They filed refund application on 5-3-2003 on the ground that turnover tax is eligible deduction as they have paid duty on value inclusive of turnover tax. The refund application covers the period April 2002 to January 2003. The claim was initially rejecte .....

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..... find that the adjudicating authority has relied upon the decisions of the Tribunal reported in 2006 (199) E.L.T. 530 and 2006 (199) E.L.T. 692, both in the case of CCE, Salem v. Chola Spinning Mills (P) Ltd. The Bench had held that prohibition by law from collecting turnover tax from customers by sales tax assessee, and excise invoices did not separately show turnover tax and excise duty thereon, .....

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