https://www.taxtmi.com/highlights?id=34655 Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted the amount back to the appellants as incentive, Sales Tax was not paid by them - Thus when the sales tax/ Vat is payable at the time of removal in that case in terms of Section 4(d) of the Central Excise Act, the same is not includible in the transaction value - AT en-us Thu, 04 May 2017 07:42:33 +0530 Thu, 04 May 2017 07:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=34655 Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted the amount back to the appellants as incentive, Sales Tax was not paid by them - Thus when the sales tax/ Vat is payable at the time of removal in that case in terms of Section 4(d) of the Central Excise Act, the same is not includible in the transaction value - AT Highlights Central Excise Thu, 04 May 2017 07:42:33 +0530 https://www.taxtmi.com/highlights?id=34655