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Valuation - if the assessee charged and collected amount towards sales tax but not paid the said full amount to the State the amount retained under whatever name shall not be eligible for exclusion in terms of Section 4(3)(d) - Tri

Central Excise - Valuation - if the assessee charged and collected amount towards sales tax but not paid the said full amount to the State, the amount retained under whatever name shall not be eligibl .....

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