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    <title>difference between the sales turnover as per Excise invoices and VAT return.</title>
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    <description>Difference between sales turnover per excise invoices and VAT return must be reconciled by checking whether the variance represents excise duty and cesses or results from divergent invoice treatment. Verify whether excise values are gross (including duty/cess) and confirm invoice continuity. Typical causes include MRP versus commercial pricing, transportation/agent charges, purchase returns or rejected goods, job work or loaned goods, deemed manufacture or duty paid job work, and rebates or discounts applied after excise valuation.</description>
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      <description>Difference between sales turnover per excise invoices and VAT return must be reconciled by checking whether the variance represents excise duty and cesses or results from divergent invoice treatment. Verify whether excise values are gross (including duty/cess) and confirm invoice continuity. Typical causes include MRP versus commercial pricing, transportation/agent charges, purchase returns or rejected goods, job work or loaned goods, deemed manufacture or duty paid job work, and rebates or discounts applied after excise valuation.</description>
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      <law>Central Excise</law>
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