https://www.taxtmi.com/caselaws?id=161177 Central excise duty reimbursed by the Central Government in respect of deemed export supplies is not part of the sale price or turnover for central sales tax purposes where the purchaser neither pays nor is liable to pay that duty. Because the reimbursement is not consideration paid by or on behalf of the purchaser, it cannot be added to the dealer's turnover, and central sales tax is not leviable on that amount. Interest and penalty founded on such inclusion also fail. The assessee's relief was upheld and the revision failed. en-us Fri, 09 Aug 1996 00:00:00 +0530 Wed, 08 Jan 2014 18:01:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161177 Central excise duty reimbursed by the Central Government in respect of deemed export supplies is not part of the sale price or turnover for central sales tax purposes where the purchaser neither pays nor is liable to pay that duty. Because the reimbursement is not consideration paid by or on behalf of the purchaser, it cannot be added to the dealer's turnover, and central sales tax is not leviable on that amount. Interest and penalty founded on such inclusion also fail. The assessee's relief was upheld and the revision failed. Case-Laws VAT and Sales Tax Fri, 09 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161177