https://www.taxtmi.com/caselaws?id=212646 Turnover tax collected in relation to depot sales was held excludible from central excise assessable value because Section 4(3)(d) of the Central Excise Act excludes sales tax and other taxes actually paid or payable on the goods. On the facts found, the turnover tax under the Tamil Nadu Additional Sales Tax Act formed part of the price structure and was not recovered as a separate amount over and above the price. Applying the settled position in earlier authorities, the tax was treated as a permissible deduction, so it could not be added to transaction value and the revenue's demand failed. en-us Thu, 07 Jul 2011 00:00:00 +0530 Thu, 10 Dec 2015 15:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212646 Turnover tax collected in relation to depot sales was held excludible from central excise assessable value because Section 4(3)(d) of the Central Excise Act excludes sales tax and other taxes actually paid or payable on the goods. On the facts found, the turnover tax under the Tamil Nadu Additional Sales Tax Act formed part of the price structure and was not recovered as a separate amount over and above the price. Applying the settled position in earlier authorities, the tax was treated as a permissible deduction, so it could not be added to transaction value and the revenue's demand failed. Case-Laws Central Excise Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212646