https://www.taxtmi.com/circulars?id=61116 Retained sales tax collected under an abatement scheme that is not actually paid to the State must be included in the transaction value and treated as part of the cum-duty price, so Central Excise duty is payable on that retained amount in addition to duty on the declared assessable value. en-us Wed, 19 Nov 2014 00:00:00 +0530 Mon, 27 May 2019 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61116 Retained sales tax collected under an abatement scheme that is not actually paid to the State must be included in the transaction value and treated as part of the cum-duty price, so Central Excise duty is payable on that retained amount in addition to duty on the declared assessable value. Circulars Central Excise Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61116