https://www.taxtmi.com/caselaws?id=93043 Amounts collected from buyers as sales tax are deductible from central excise assessable value only where sales tax is actually payable under Section 4(4)(d)(ii) of the Central Excise Act, 1944. Because the assessee had been granted exemption from sales tax under a rehabilitation scheme, no sales tax liability existed, so the collection retained the character of part of the price and could not be excluded from assessable value. The amount was therefore includible in the assessable value, and the assessee's contention failed. en-us Tue, 31 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93043 Amounts collected from buyers as sales tax are deductible from central excise assessable value only where sales tax is actually payable under Section 4(4)(d)(ii) of the Central Excise Act, 1944. Because the assessee had been granted exemption from sales tax under a rehabilitation scheme, no sales tax liability existed, so the collection retained the character of part of the price and could not be excluded from assessable value. The amount was therefore includible in the assessable value, and the assessee's contention failed. Case-Laws Central Excise Tue, 31 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93043