Deductibility of Turn-over Tax in Assessable Value Determination

The Appellate Tribunal CEGAT, Bangalore held that turn-over tax paid/payable is deductible in determining the assessable value under Section 4 of the Central Excise Act, following the Supreme Court decision in the case of Asstt. Collector of Central Excise v. Bata India Ltd. The appeal was allowed, and consequential relief was granted.

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The Appellate Tribunal CEGAT, Bangalore considered whether turn-over tax paid/payable is deductible in determining the assessable value under Section 4 of the Central Excise Act. The Tribunal followed the Supreme Court decision in the case of Asstt. Collector of Central Excise v. Bata India Ltd. and allowed the appeal, providing consequential relief.

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