TMI Blog2019 (5) TMI 1615X X X X Extracts X X X X X X X X Extracts X X X X ..... at applicable rates on sale of goods to the State Exchequer and was filing the VAT returns. The VAT 37B Challans, the appellant was utilising to discharge the output VAT liability for the subsequent period. Department has given much emphasis upon COMMISSIONER OF CENTRAL EXCISE, JAIPUR-II VERSUS M/S. SUPER SYNOTEX (INDIA) LTD. AND OTHERS [ 2014 (3) TMI 42 - SUPREME COURT] but we are of the opinion that the facts of present case are absolutely different from the said case in the terms that the Hon ble Apex Court in the said case was dealing with sales tax incentive scheme. But in the present case, the issue is with respect to the grant of sales tax subsidy. In Super Synotex case, the assessee was retaining 75% of the sales tax collected f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty. It has been brought to the notice that the matter has already been decided by this Tribunal in favour of appellants vide Final Order No. 51427-51514/2018 dated 11.04.2018. The same has duly been conceded by ld. D.R. It is mentioned that an appeal has been preferred against the said order but no stay as such, has been granted. Appeal is accordingly prayed to be dismissed. 2. After hearing both the parties, we observe that the appellant was availing the benefit of Rajasthan Investment Promotion Scheme, 2010 (RIPS) notified by State Government of Rajasthan with a view to promote investments thereby entitling the appellant to a subsidy up to certain percentage of the VAT paid by the appellant. It is an admitted fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide. 4. Also while deciding the appeal No.E/52168/2018 dated 05.09.2018. It is held: 7. In view of these facts, we are of the opinion that appellant herein had opted for remission of tax scheme under which a portion of the VAT paid was remitted back to the appellant. It becomes clear that when the sales tax/ VAT is payable at the time of removal, in that case, in terms of Section 4D of Central Excise Act, the same is not includable in transaction value. Tribunal Mumbai in the case of CCE, Mumbai Vs. M/s Welspun Corporation Ltd. 2017 TIOL 1287 (Tri. Mum.) has held that once the Sales Tax Department has assessed the sales tax as paid, the Central Excise Department cannot contend that since the State Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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