Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Manufacturer's claim for refund on turnover tax paid allowed as part of wholesale price deduction.</h1> <h3>MYSORE ACETATE & CHEMICALS CO. LTD. Versus COLLR. OF C. EX., BANGALORE</h3> MYSORE ACETATE & CHEMICALS CO. LTD. Versus COLLR. OF C. EX., BANGALORE - 1997 (93) E.L.T. 721 (Tribunal) The Appellate Tribunal CEGAT, New Delhi allowed the appeal of a manufacturer who filed a refund claim for turnover tax paid without passing it on to buyers. The Tribunal held that the turnover tax borne by the manufacturer should be treated as part of the wholesale price and is eligible for deduction. The orders rejecting the refund claim were set aside. (Case citation: 1997 (5) TMI 115 - CEGAT, New Delhi)