2005 (1) TMI 113

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..... of the goods. In States where the Assessee had benefit of exemption from sales tax, they paid sales tax on price without deducing the sales tax element - The position being so clear it is surprising that a decision to file Civil Appeals was taken - Decided against Revenue. - Civil Appeal No. 3665 of 1999 - - - Dated:- 12-1-2005 - S.N. Variava, Dr. A.R. Lakshmanan and S.H. Kapadia, JJ. Mohan .....

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..... s higher in that State, that price should be applicable for sales throughout India. Such a stand is clearly untenable. 2. The Assessees, in all these cases have succeeded, and rightly so, before the Collector (Appeals) and the Tribunal. The position being so clear it is surprising that a decision to file Civil Appeals was taken. We see no substance in these Appeals. They all stand rejected. Howe .....

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