https://www.taxtmi.com/caselaws?id=42618 Statutory levies recoverable as separate taxes and not forming part of manufacturing value were deductible from the wholesale price in computing assessable value under Section 4 of the Central Excises & Salt Act. The dispute concerned sales-tax, additional sales-tax, surcharge on sales-tax, turn-over tax and octroi/entry tax; the revenue accepted that these amounts did not enter assessable value and could not be excluded merely because they were not claimed under a particular head. The impugned order was therefore quashed to the extent it denied deduction of those taxes. en-us Tue, 04 Sep 1984 00:00:00 +0530 Sat, 12 Jun 2010 12:40:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42618 Statutory levies recoverable as separate taxes and not forming part of manufacturing value were deductible from the wholesale price in computing assessable value under Section 4 of the Central Excises & Salt Act. The dispute concerned sales-tax, additional sales-tax, surcharge on sales-tax, turn-over tax and octroi/entry tax; the revenue accepted that these amounts did not enter assessable value and could not be excluded merely because they were not claimed under a particular head. The impugned order was therefore quashed to the extent it denied deduction of those taxes. Case-Laws Central Excise Tue, 04 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42618