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    <title>Sales Tax Levied on Free Goods Transfer to Joint Venture Partner; Only Excise Duty Component Taxable.</title>
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    <description>Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay sales tax on the amount collected towards the central excise duty component only.</description>
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      <description>Levy of sales tax - valuation - Sale taking place or not - transfer of goods to sister concern free of cost (Joint Venture partner) - assessee will be liable to pay sales tax on the amount collected towards the central excise duty component only.</description>
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