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2015 (5) TMI 448 - SUPREME COURT

2015 (5) TMI 448 - SUPREME COURT - 2015 (320) E.L.T. 27 (SC) - Valuation - inclusion of sales tax amount - sales tax was paid at concessional rates under the sales tax incentive scheme - Held that:- Assessee would be entitled to claim deductions towards sales tax from the assessable value of the sales tax which is retained by the assessee. This position had changed after the amendment in Section 4 w.e.f . 1.7.2000 and in arriving 'transaction value' said sales tax benefit which was retained by t .....

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., Ms. Binu Tamta, Adv., Mr. Rupesh Kumar, Adv., Ms. Sushma Manchanda, Adv. and Mr. B. Krishna Prasad, Adv. For the Respondents : Ms. Meenakshi Arora, Sr. Adv., Mr. Rahul Narayan, Adv., Mr. Mohit Singh, Adv. Ms. Vandana Gogna, Adv. and Ms. Mahima Sareen, Adv. ORDER The respondent assessee is engaged in the manufacture of Ball and Taper-Rollers Bearings falling under Chapter Heading no.84.82 of the Schedule to the Central Excise Tariff Act, 1985. It had availed sales tax benefits in the sense th .....

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