https://www.taxtmi.com/caselaws?id=164886 The court held in favor of the petitioner, a manufacturer of industrial valves, in a dispute regarding the levy of tax under the Central Sales Tax Act. The court found that the sale price agreed with the buyer explicitly excluded Central excise duty, which was reimbursed separately by the Government of India. The court ruled that excise duty should not be included in the sale price for tax purposes, as it was not part of the consideration for the sale of goods. The Tribunal's decision to include excise duty in the sale price was overturned, and the petitioner was not liable to pay tax on the excise duty component. en-us Wed, 21 Jul 2010 00:00:00 +0530 Wed, 01 Oct 2014 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164886 The court held in favor of the petitioner, a manufacturer of industrial valves, in a dispute regarding the levy of tax under the Central Sales Tax Act. The court found that the sale price agreed with the buyer explicitly excluded Central excise duty, which was reimbursed separately by the Government of India. The court ruled that excise duty should not be included in the sale price for tax purposes, as it was not part of the consideration for the sale of goods. The Tribunal's decision to include excise duty in the sale price was overturned, and the petitioner was not liable to pay tax on the excise duty component. Case-Laws VAT and Sales Tax Wed, 21 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164886