TMI Blog2001 (3) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... referred to TOT) claimed as abatement under Section 4 of the Central Excise Act, 1944. 2. The Commissioner (Appeals), in the order impugned, has accepted the ground in the department's appeal that in terms of Section 18(3) of the KST Act 1951, no dealer shall collect any amount by way of TOT. Thereby TOT cannot be treated as tax separately; as it does not form part of the price as tax and is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the department's appeal. 3. We have heard learned JDR and considered the written submissions of the Consultant sent vide letter dated 6-2-2001, informing his inability to attend the hearing due to self sickness and the grounds in appeal and find - (a) The issue of a State Sales Tax Act legal embargo on collection of TOT from the buyer, similar to the one is KST Act, 1957 Section 18(3) was in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the turnover tax can be passed on to the consumer or not, the court has ordered that it should be allowed to be deducted from the sale price in order to arrive at the assessable value. 3. Apart from the above, section 4(4)(b) also clarified that value in relation to any excisable goods does not include the amount of the duty of excise, sales tax and other taxes, if any payable on such goods. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .T. 164 (S.C.)] and find that the issues decided therein are not deductions of TOT, held as permissible, by the Constitutional Bench of Supreme Court in the case of M/s Bombay Tyres International (P) Ltd. case, but deductions for purposes of interpreting the exemption notification. The ratio of that decision is not applicable in this case. We also rely on Tribunal's decision reported in [2000 (118 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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