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2017 (4) TMI 984 - CESTAT NEW DELHI

2017 (4) TMI 984 - CESTAT NEW DELHI - TMI - Valuation - quantification of sales tax abatement - Section 4 (d) of CEA, 1944 - Held that: - only that amount of sales tax will be permissible as detection u/s 4 as is equal to the amount legally permissible under the local sales tax law to be charged/billed from the customer/buyer - It is clear in the present case that the amount claimed as abatement is the amount charged/billed by the appellant from their buyers. The sales tax assessment also record .....

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ioner (Appeals-I), Jaipur. The appellants are engaged in the manufacture of HV & LV Coils and transformers liable to Central Excise duty. The dispute in the present case relates to the quantification of sales tax abatement to arrive at value for Central Excise purpose in terms of Section 4 (d) of Central Excise Act, 1944. The said provisions allows for deduction of amount of sales tax, actually paid or actually payable on goods. The Revenue contended that the appellant collected higher amoun .....

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Act, 1944. On appeal, vide the impugned order, the original order was confirmed. 2. The learned Counsel for the appellant submitted that they are availing sales tax exemption under Notification Sl. No. 396 dated 22/02/2002 issued by Rajasthan Government. The said notification allowed claim for exemption from the sales tax payable by the dealer to the extent of tax paid on raw material purchased. The scheme of the notification is for providing set off in payment of sales tax and operates like Mo .....

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