https://www.taxtmi.com/caselaws?id=254975 Equalised sales tax was treated as deductible from the transaction value while determining assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal followed its earlier final orders in the same appellant's case and other co-ordinate decisions recognising such deduction, and declined to depart from that view. Reliance on a High Court ruling dealing with proof of freight charges did not alter the position, particularly because the earlier Tribunal orders had not been challenged by the Department. The abatement claim was accordingly accepted. en-us Fri, 14 Nov 2014 00:00:00 +0530 Tue, 10 May 2016 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254975 Equalised sales tax was treated as deductible from the transaction value while determining assessable value under Section 4 of the Central Excise Act, 1944. The Tribunal followed its earlier final orders in the same appellant's case and other co-ordinate decisions recognising such deduction, and declined to depart from that view. Reliance on a High Court ruling dealing with proof of freight charges did not alter the position, particularly because the earlier Tribunal orders had not been challenged by the Department. The abatement claim was accordingly accepted. Case-Laws Central Excise Fri, 14 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254975