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of <h1>Appellate Tribunal upholds abatement of sales tax in West Bengal, emphasizing tax remains payable.</h1> <h3>Commissioner of Central Excise, Haldia Versus M/s. M. SP Rolling Mill (P) Ltd.</h3> Commissioner of Central Excise, Haldia Versus M/s. M. SP Rolling Mill (P) Ltd. - TMI Issues:- Appeal against abatement of sales tax payable in West BengalAnalysis:The Appellate Tribunal, Kolkata, heard an appeal filed by the Revenue against an order allowing abatement in sales tax payable in West Bengal. The Revenue contended that the abatement should only apply to actually paid sales tax. However, the Tribunal referred to a previous case involving M/s. Eastern Copper Mfg. Co. (P) Ltd., where a similar appeal by the Revenue was dismissed. The Tribunal upheld the Commissioner's decision, citing the case of Pratap Rajasthan SPI Steel Ltd., which established that the liability of goods to sales tax is not in question, and the state's incentive scheme allowing manufacturers to retain sales tax collected does not change the character of the amount collected. Therefore, the sales tax collected remains payable and eligible for deduction. The Tribunal found no fault in the Commissioner's order based on this reasoning and dismissed the appeal. Consequently, the appeal against the abatement of sales tax payable in West Bengal was also dismissed by the Tribunal.
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