Appellant Must Pay Excise Duty on Retained Amounts Collected as VAT from Customers, Deemed Additional Sale Consideration.

Valuation - inclusion of additional amount which has been collected by the appellant from their customers as representing VAT but which has not been deposited as VAT forms an additional consideration for sale, in the assessable value - Excise Duty has to be paid on such amounts which are retained by the assessee. - AT .....

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