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    <title>2019 (3) TMI 852 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that subsidy amounts paid using VAT 37B Challans should not be included in the assessable value of goods. The impugned order demanding differential duty was set aside, and the appeals were allowed. The Tribunal relied on legal precedents and the distinction made in previous cases regarding VAT remission schemes, emphasizing that the subsidy received in Challan 37B constituted a legal tax payment under the Rajasthan Government scheme.</description>
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      <description>The Tribunal held that subsidy amounts paid using VAT 37B Challans should not be included in the assessable value of goods. The impugned order demanding differential duty was set aside, and the appeals were allowed. The Tribunal relied on legal precedents and the distinction made in previous cases regarding VAT remission schemes, emphasizing that the subsidy received in Challan 37B constituted a legal tax payment under the Rajasthan Government scheme.</description>
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