https://www.taxtmi.com/caselaws?id=153757 The Tribunal upheld the entitlement for abatement in respect of sales tax payable from the assessable value of goods under the West Bengal Incentive Scheme, 1999. The decision was based on the understanding that the sales tax collected, even when retained by manufacturers as incentives, remained payable and eligible for deduction. The Tribunal found no fault in allowing the respondents' claim for abatement, citing previous decisions and principles from similar cases, emphasizing the importance of recognizing the nature of amounts collected as sales tax payable. en-us Thu, 28 Jan 2010 00:00:00 +0530 Mon, 29 Jul 2013 17:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153757 The Tribunal upheld the entitlement for abatement in respect of sales tax payable from the assessable value of goods under the West Bengal Incentive Scheme, 1999. The decision was based on the understanding that the sales tax collected, even when retained by manufacturers as incentives, remained payable and eligible for deduction. The Tribunal found no fault in allowing the respondents' claim for abatement, citing previous decisions and principles from similar cases, emphasizing the importance of recognizing the nature of amounts collected as sales tax payable. Case-Laws Central Excise Thu, 28 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153757