https://www.taxtmi.com/caselaws?id=460347 A government subsidy granted under an investment promotion policy, based on capital investment and employment generation, was not treated as additional consideration because it was not linked to the price charged from buyers and did not depress the selling price of the goods. The controversy was distinguished from Super Synotex India, and Section 9 of the Rajasthan VAT Act, 2003 was held inapplicable to the issue. On that basis, the subsidy was excluded from the assessable value, and the foundation for the duty demand failed. en-us Mon, 24 Jul 2023 00:00:00 +0530 Mon, 20 Jan 2025 20:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460347 A government subsidy granted under an investment promotion policy, based on capital investment and employment generation, was not treated as additional consideration because it was not linked to the price charged from buyers and did not depress the selling price of the goods. The controversy was distinguished from Super Synotex India, and Section 9 of the Rajasthan VAT Act, 2003 was held inapplicable to the issue. On that basis, the subsidy was excluded from the assessable value, and the foundation for the duty demand failed. Case-Laws Central Excise Mon, 24 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460347