https://www.taxtmi.com/caselaws?id=240848 The tribunal ruled in favor of the appellant, setting aside the demand on extra consideration not included in the transaction value of the goods. The decision was based on the interpretation of the Central Excise law regarding deferred sales tax and the applicability of the Kinetic Engineering case, which clarified the treatment of deductions for sales tax under deferral schemes. The appellant, a manufacturer of conveyor parts, received a discount for pre-payment of deferred sales tax, which was found not dutiable under Rule 6 of the Central Excised (Valuation) Rules, 2000. en-us Thu, 25 Apr 2013 00:00:00 +0530 Fri, 30 Aug 2013 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240848 The tribunal ruled in favor of the appellant, setting aside the demand on extra consideration not included in the transaction value of the goods. The decision was based on the interpretation of the Central Excise law regarding deferred sales tax and the applicability of the Kinetic Engineering case, which clarified the treatment of deductions for sales tax under deferral schemes. The appellant, a manufacturer of conveyor parts, received a discount for pre-payment of deferred sales tax, which was found not dutiable under Rule 6 of the Central Excised (Valuation) Rules, 2000. Case-Laws Central Excise Thu, 25 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240848