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Valuation - There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected back - once tax/duty liability has been discharged the same cannot be included in the value - Tri

Central Excise - Valuation - There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected .....

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