2007 (11) TMI 116

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..... ior motive – deduction permitted - E/218/2007 - A/1929/KOL/2007 - Dated:- 23-11-2007 - Shri D.N. Panda, Member (J) [Order]. - 1. Revenue's appeal is that Sales tax collected but not deposited with the Sales Tax Authorities was not deductible from the sales price following Board Circular No. 3 78-11-98-CX, dated 12-3-1998. 2. The ld. SDR appearing for Revenue submitted that the ld. Fi .....

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