Equalised sales tax deduction permitted from cum duty prices where substantiated and assessable values are not manipulated.

The Board permits assessees to deduct equalised sales tax and octroi from cum duty prices for assessing Central Excise value, on condition that such deductions are periodically substantiated by records of actual taxes paid and that the assessable values claimed are correct and not manipulated to avoid duty; assessing authorities may allow these deductions and practical difficulties should be reported to the Board.

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