https://www.taxtmi.com/caselaws?id=100575 Tax elements such as sales tax, additional sales tax, surcharge on sales tax, turnover tax, octroi and entry tax were treated as outside the scope of deductible selling expenses for determining assessable value. The analysis distinguishes "selling expenses" from tax components and notes that the certificate relied on covered items not shown in the price list or annexure. It also records that the contention was not raised before the lower authorities or in the grounds of appeal. On that basis, the claimed tax elements were not deductible in arriving at assessable value. en-us Tue, 17 Jul 1984 00:00:00 +0530 Fri, 03 Feb 2012 12:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100575 Tax elements such as sales tax, additional sales tax, surcharge on sales tax, turnover tax, octroi and entry tax were treated as outside the scope of deductible selling expenses for determining assessable value. The analysis distinguishes "selling expenses" from tax components and notes that the certificate relied on covered items not shown in the price list or annexure. It also records that the contention was not raised before the lower authorities or in the grounds of appeal. On that basis, the claimed tax elements were not deductible in arriving at assessable value. Case-Laws Central Excise Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100575