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    <title>2016 (12) TMI 149 - CESTAT CHANDIGARH</title>
    <link>https://www.taxtmi.com/caselaws?id=335504</link>
    <description>The Supreme Court affirmed the Tribunal&#039;s decision that textile committee cess collected by the appellant need not be included in the assessable value. Despite not depositing the collected cess with the government, it retains its liability for payment. The Tribunal clarified that taxes are not to be included in the assessable value, citing legal provisions and a previous case. The factual error regarding the levy of textile committee cess in Jammu and Kashmir was corrected, ensuring the accurate application of the law. Consequently, the appeal was allowed, and the impugned order was set aside, providing the appellant with relief.</description>
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    <pubDate>Tue, 20 Sep 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 149 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=335504</link>
      <description>The Supreme Court affirmed the Tribunal&#039;s decision that textile committee cess collected by the appellant need not be included in the assessable value. Despite not depositing the collected cess with the government, it retains its liability for payment. The Tribunal clarified that taxes are not to be included in the assessable value, citing legal provisions and a previous case. The factual error regarding the levy of textile committee cess in Jammu and Kashmir was corrected, ensuring the accurate application of the law. Consequently, the appeal was allowed, and the impugned order was set aside, providing the appellant with relief.</description>
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      <pubDate>Tue, 20 Sep 2016 00:00:00 +0530</pubDate>
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