Valuation - the subsidy has been paid to assessee by the State ...

Central Excise

January 12, 2019

Valuation - the subsidy has been paid to assessee by the State Government. Only the mode of payment is by way of crediting the sales tax head under VAT challan in favour of the appellant. Thus, it could not be said that the amount is in the nature of additional consideration.

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Valuation - the subsidy has been paid to assessee by the State ...

Central Excise

January 12, 2019

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