2015 (7) TMI 134

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..... missed the review petition filed by the assessee against the decision [2014 (3) TMI 42 - SUPREME COURT], whrein it was held that Unless the sales tax is actually paid to the Sales Tax Department of the State Government, no benefit towards excise duty can be given under the concept of “transaction value” under Section 4(4)(d), for it is not excludible. As is seen from the facts, 25% of the sales ta .....

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