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M/s R.S. Electrotech (P) Ltd. Versus CCE, Jaipur

2017 (4) TMI 984 - CESTAT NEW DELHI

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 charg .....

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r of discharging such liability by the appellant - appeal allowed - decided in favor of assessee. - Excise Appeal No.3087 of 2007 - A/52109/2017-EX[DB] - Dated:- 6-3-2017 - Shri S.K. Mohanty, Member (Judicial) And Shri B. Ravichandran, Member (Techni .....

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e 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 .....

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lesser amount to the State Government. The amount actually paid to the State Government only can be allowed as abatement in Central Excise value. On this ground proceedings were initiated against the appellant which resulted in the impugned order co .....

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er, 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 fo .....

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e of payment which is stipulated by the scheme and there is no effect in the effective rate of tax payable to the State Government. The sales tax assessment orders for the year 2003-2004 and 2004-2005 were also submitted. The learned Counsel also rel .....

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ax assessment orders submitted by the appellant it is seen that the sales tax liability for the whole financial year was arrived at and accounted for. The liability has been discharged by the appellant both by cash as well as by set off of sales tax .....

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be taken into account for calculating the amount of sales tax permissible as abatement for arriving at the assessable value under Section 4. In other words, only that amount of sales tax will be permissible as detection under Section 4 as is equal to .....

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