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<h1>Appeal Dismissed: Sales Tax Deduction Claim Rejected</h1> The appeal was dismissed as the claim for deduction of sales tax paid in previous periods was disallowed by the court. - 2003 (162) E.L.T. 1097 (Tri. - ... Valuation - Deductions The dispute in the appeal relates to 19 revised price lists filed by the manufacturer of 'Horlics'. Deduction of extra sales tax paid in previous periods was claimed in the revised price lists. The claim for deduction of sales tax paid in respect of clearances made during the previous period was disallowed. The appellant's argument for deduction was not accepted, and the appeal was dismissed.
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