https://www.taxtmi.com/caselaws?id=117879 Turnover tax proved to have been paid was deductible from the assessable value for central excise purposes, because the Tribunal treated the Law Ministry's view and earlier Tribunal precedent as supporting deduction from the sale price. The State law restriction against recovering that tax from buyers was held irrelevant to central excise valuation. The pendency of the Department's appeal in a similar matter did not alter the position, as no stay had been granted and the Commissioner (Appeals) had correctly followed the existing Tribunal view in line with judicial discipline. en-us Tue, 13 Dec 2005 00:00:00 +0530 Wed, 27 Jun 2012 11:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117879 Turnover tax proved to have been paid was deductible from the assessable value for central excise purposes, because the Tribunal treated the Law Ministry's view and earlier Tribunal precedent as supporting deduction from the sale price. The State law restriction against recovering that tax from buyers was held irrelevant to central excise valuation. The pendency of the Department's appeal in a similar matter did not alter the position, as no stay had been granted and the Commissioner (Appeals) had correctly followed the existing Tribunal view in line with judicial discipline. Case-Laws Central Excise Tue, 13 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117879