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    <description>Central Excise duty is imposed on the assessable value of goods, while VAT/CST is imposed on the taxable value or sales price as defined in VAT law; where the statutory sales-price definition treats excise duty as part of the sales price, VAT/CST is calculated on the value inclusive of excise. Consult the VAT definition of sales price and any relevant notifications for precise inclusion rules.</description>
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