https://www.taxtmi.com/caselaws?id=88018 The Tribunal ruled in favor of the appellants, holding that the sales tax collected and remitted to the State Government should be allowed as abatement under Section 4(4)(d)(ii) of the Sales Tax Act. The Tribunal emphasized that the appellants had not received any extra consideration from buyers and that the sales tax amount should not impact the assessable value of the goods sold. Additionally, the Tribunal clarified that state subsidies should not be included in determining the assessable value under Central Excise laws. en-us Wed, 23 Jul 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:05:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88018 The Tribunal ruled in favor of the appellants, holding that the sales tax collected and remitted to the State Government should be allowed as abatement under Section 4(4)(d)(ii) of the Sales Tax Act. The Tribunal emphasized that the appellants had not received any extra consideration from buyers and that the sales tax amount should not impact the assessable value of the goods sold. Additionally, the Tribunal clarified that state subsidies should not be included in determining the assessable value under Central Excise laws. Case-Laws Central Excise Wed, 23 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88018