https://www.taxtmi.com/caselaws?id=438523 The Tribunal allowed the appeal, finding no merit in the impugned order. The judgment emphasized the impact of law amendments on valuation, particularly regarding the inclusion of retained sales tax in the transaction value post-amendment. It rejected the appellant's arguments on the finality of rulings, applicability of circulars, inclusion of sales tax in assessable value, and the limitation period for demand, citing relevant case law and Supreme Court decisions. en-us Mon, 24 Apr 2023 00:00:00 +0530 Fri, 02 Jun 2023 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438523 The Tribunal allowed the appeal, finding no merit in the impugned order. The judgment emphasized the impact of law amendments on valuation, particularly regarding the inclusion of retained sales tax in the transaction value post-amendment. It rejected the appellant's arguments on the finality of rulings, applicability of circulars, inclusion of sales tax in assessable value, and the limitation period for demand, citing relevant case law and Supreme Court decisions. Case-Laws Central Excise Mon, 24 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438523