https://www.taxtmi.com/caselaws?id=123810 Sales tax collected from buyers but not remitted to the Sales Tax Department under the West Bengal Sales Tax Act, 1994 was held includible in the assessable value for central excise purposes. Applying its earlier ruling and the Supreme Court's principle, the Tribunal sustained the duty demand and corresponding interest. The penalty was waived because the issue remained disputed. en-us Mon, 16 Jun 2008 00:00:00 +0530 Thu, 20 Sep 2012 16:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123810 Sales tax collected from buyers but not remitted to the Sales Tax Department under the West Bengal Sales Tax Act, 1994 was held includible in the assessable value for central excise purposes. Applying its earlier ruling and the Supreme Court's principle, the Tribunal sustained the duty demand and corresponding interest. The penalty was waived because the issue remained disputed. Case-Laws Central Excise Mon, 16 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123810