TMI Blog2008 (3) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... Panda, Member (J) Shri B. K. Munshi, Consultant, for the Appellant. Shri Y.S. Loni, JDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. 2. We find that the lower appellate authority has passed a short Order of three sentences which is as follows "…………The issue is whether Central Sales Tax gets the coverage of Board Circular No. 378/11/98-CX, dated 12-5-98, as amended by 671 /82/02/CX dated 9-10-02. The ld. Adjudicating Authority has correctly allowed the benefit to State Sales Tax, while denying it to CST since the Circular only allows benefit to Sales Tax leviable by State Govt. and CST is not one such Tax. There is no reason to interfere with the Order-in-Original. The appeal i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not allowed a similar deduction in respect of Central Sales Tax on the ground that deduction of the same is not covered under the Board's Circular. 6. The appellants are in appeal before us in regard to inclusion of the Central Sales Tax in the assessable value. The appellants have cited the following decisions in their support, while claiming that they are entitled to deduction to wards Central Sales Tax (i) 2003 (160) E.L.T. 859 (T) = 2003 (58) RLT 130 (CESTAT-DEL.) - Super Syncotex (India) Ltd. v. CCE, Jaipur; (ii) 2006 (205) E.L.T. 361 (T) = 2005 (71) RLT 640 (CESTAT-DEL.) - Pratap Rajasthan Spl. Steel Ltd. v. CCE, Jaipur ; (iii) 2005 (180) E.L.T. 275 (Tri-Del.) - CCE, Jaipur-II v. Shruti Synthetics Ltd.; (iv) Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e on excisable goods, however, as held by the Bombay High Court in the case of B.K. Paper (supra), the Explanation expressly sets out what is implicit in Section 4(4)(d)(ii) which states that "value" in relation to excisable goods does not include the amount of duty of excise, sales tax and other taxes if payable on such goods. Therefore, the test to be applied is that of the "actual value of the duty payable" and, therefore, there is no merit in the argument advanced on behalf of the assessee that the Explanation is restricted to the duty of excise. This principle can therefore apply also to actual value of any other tax including TOT payable. Even without the Explanation, the scheme of Section 4(4)(d)(ii) shows that in computing the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 11A of the Central Excises and Salt Act, 1944." 9. We note that the Hon'ble Supreme Court has clearly held that the test to be applied is "the actual value of the duty payable" and that this principle can, therefore, be applied also to the actual value of any other tax. The Hon'ble Supreme Court has also gone on to say that even the scheme of Section 4 shows that in computing the assessable value, one has to go by the actual value of the duty payable and therefore, only the reduced duty was deductible from the value of the goods. Applying the cited decision of the Hon'ble Supreme Court, we have no doubt in our mind that neither the West Bengal Sales Tax amounts nor the Central Sales Tax amounts which have not actually been paid but ..... X X X X Extracts X X X X X X X X Extracts X X X X
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