PAYMENT OF DUTY

[BHARAT PRADHAN]

DEAR SIR MY QUESTION IS , 'A' COMPANY IS SISIER CONCERN COMPANY OF 'B' BUT  'B' COMPANY  IS PURCHSED SOME ITEMS FROM 'A' COMPANY FOR PROJECT WORK UNDER PGCIL CO. , BUT  'B' COMPANY BILLING TO PGCIL MORE THAN PURCHSED BILL. , OBJECT QUESTION IS DIFFERENE AMOUNT OF DUTY CAN BE PAYMENT.

N.B-TWO COMPANYS ARE MANUFACTURING CO.

AI Summary

Sister Company Billing Discrepancy: Liability for Differential Excise Duty Under Valuation Laws Explained A company is a sister concern of B company. B company purchased items from A company for a project with PGCIL but billed PGCIL at a higher amount than the purchase bill. The question raised is whether the differential amount of duty can be paid. The response indicates that if B company operates as a depot or branch of A company, it is liable for the payment of the differential excise duty according to valuation laws.