https://www.taxtmi.com/circulars?id=6552 The Board permits assessees to deduct equalised sales tax and octroi from cum duty prices for assessing Central Excise value, on condition that such deductions are periodically substantiated by records of actual taxes paid and that the assessable values claimed are correct and not manipulated to avoid duty; assessing authorities may allow these deductions and practical difficulties should be reported to the Board. en-us Thu, 30 Aug 1990 00:00:00 +0530 Sat, 04 Jul 2009 11:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6552 The Board permits assessees to deduct equalised sales tax and octroi from cum duty prices for assessing Central Excise value, on condition that such deductions are periodically substantiated by records of actual taxes paid and that the assessable values claimed are correct and not manipulated to avoid duty; assessing authorities may allow these deductions and practical difficulties should be reported to the Board. Circulars Central Excise Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6552