https://www.taxtmi.com/caselaws?id=88114 Excess realisation where duty was not separately collected was treated as cum-duty price, so assessable value had to be recomputed after deducting the duty element. Turnover tax and additional sales tax paid on clearances to one branch could not be cross-adjusted against the differential assessable value of goods cleared to other destinations, because deductions apply only to the goods to which they relate. Because the original valuation was partly erroneous, the duty demand had to be freshy quantified on the correct cum-duty basis and the penalty reconsidered, with the matter remanded for a new determination. en-us Wed, 31 Dec 1997 00:00:00 +0530 Thu, 15 Sep 2011 11:45:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88114 Excess realisation where duty was not separately collected was treated as cum-duty price, so assessable value had to be recomputed after deducting the duty element. Turnover tax and additional sales tax paid on clearances to one branch could not be cross-adjusted against the differential assessable value of goods cleared to other destinations, because deductions apply only to the goods to which they relate. Because the original valuation was partly erroneous, the duty demand had to be freshy quantified on the correct cum-duty basis and the penalty reconsidered, with the matter remanded for a new determination. Case-Laws Central Excise Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88114