https://www.taxtmi.com/caselaws?id=93169 Turnover tax paid under the Karnataka Sales Tax Act was treated as deductible from the assessable value for central excise purposes because earlier Tribunal and Supreme Court authorities had already recognised sales-tax related levies, including turnover tax, as excludible. Reliance on Bata India was rejected as factually and contextually inapplicable to the present deduction question. The stated legal effect was that turnover tax formed an excludible element of assessable value where binding precedent supported deduction of such statutory levies. en-us Wed, 01 Sep 1999 00:00:00 +0530 Tue, 08 Nov 2011 17:03:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93169 Turnover tax paid under the Karnataka Sales Tax Act was treated as deductible from the assessable value for central excise purposes because earlier Tribunal and Supreme Court authorities had already recognised sales-tax related levies, including turnover tax, as excludible. Reliance on Bata India was rejected as factually and contextually inapplicable to the present deduction question. The stated legal effect was that turnover tax formed an excludible element of assessable value where binding precedent supported deduction of such statutory levies. Case-Laws Central Excise Wed, 01 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93169