https://www.taxtmi.com/caselaws?id=86705 The Tribunal held that excise duty should be excluded from the assessable value for determining cess under the Industries (Development and Regulation) Act, 1951. Regarding the deductibility of exempted sales tax under the Central Excise Act, 1944, the Tribunal ruled that when the Government grants exemption from sales tax, it cannot be considered as payable. Therefore, the sales tax on scooters manufactured in the exempted area was not deductible. All appeals were dismissed, with a clarification on a typographical error in the order. en-us Thu, 05 Jun 1997 00:00:00 +0530 Fri, 26 Aug 2011 16:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86705 The Tribunal held that excise duty should be excluded from the assessable value for determining cess under the Industries (Development and Regulation) Act, 1951. Regarding the deductibility of exempted sales tax under the Central Excise Act, 1944, the Tribunal ruled that when the Government grants exemption from sales tax, it cannot be considered as payable. Therefore, the sales tax on scooters manufactured in the exempted area was not deductible. All appeals were dismissed, with a clarification on a typographical error in the order. Case-Laws Central Excise Thu, 05 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86705