https://www.taxtmi.com/caselaws?id=73525 For automobile cess valuation under the Industries (Development and Regulation) Act, 1951 and the Automobile Cess Rules, 1984, the relevant base is the wholesale cash price after only the permitted deductions. Because Rule 3 applies the Central Excises and Salt Act, 1944 valuation framework, Central Excise duty and sales tax included in the wholesale cash price do not form part of the cess base when they are leviable and embedded in that price. The appellants were therefore entitled to relief. en-us Sat, 04 Jun 1988 00:00:00 +0530 Wed, 01 Jun 2011 16:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73525 For automobile cess valuation under the Industries (Development and Regulation) Act, 1951 and the Automobile Cess Rules, 1984, the relevant base is the wholesale cash price after only the permitted deductions. Because Rule 3 applies the Central Excises and Salt Act, 1944 valuation framework, Central Excise duty and sales tax included in the wholesale cash price do not form part of the cess base when they are leviable and embedded in that price. The appellants were therefore entitled to relief. Case-Laws Central Excise Sat, 04 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73525