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    <title>2018 (8) TMI 308 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled that VAT payments made using subsidy challans under the Rajasthan Investment Promotion Scheme were legal tax payments and should not be included in the assessable value of goods. Citing precedents involving Shree Cements Ltd. and Welspun Corporation Ltd., the Tribunal concluded that subsidy amounts need not be added to the transaction value. Consequently, the impugned orders were set aside, and the appeals were allowed with any necessary relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364836</link>
      <description>The Tribunal ruled that VAT payments made using subsidy challans under the Rajasthan Investment Promotion Scheme were legal tax payments and should not be included in the assessable value of goods. Citing precedents involving Shree Cements Ltd. and Welspun Corporation Ltd., the Tribunal concluded that subsidy amounts need not be added to the transaction value. Consequently, the impugned orders were set aside, and the appeals were allowed with any necessary relief.</description>
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