https://www.taxtmi.com/caselaws?id=109692 Sales tax paid later for disputed liabilities relating to an earlier period could not be deducted from the assessable value of goods cleared in the subsequent years under review. The decisive point was lack of nexus: the additional tax payment was attributable to prior-period clearances, not to the clearances made during 1985-86 and 1986-87. On that basis, the claimed deduction was disallowed and the challenge failed. en-us Fri, 09 May 1997 00:00:00 +0530 Wed, 11 Apr 2012 14:26:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109692 Sales tax paid later for disputed liabilities relating to an earlier period could not be deducted from the assessable value of goods cleared in the subsequent years under review. The decisive point was lack of nexus: the additional tax payment was attributable to prior-period clearances, not to the clearances made during 1985-86 and 1986-87. On that basis, the claimed deduction was disallowed and the challenge failed. Case-Laws Central Excise Fri, 09 May 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109692