https://www.taxtmi.com/caselaws?id=54010 The Appellate Tribunal CESTAT, Bangalore upheld the decision of the Commissioner (Appeals) regarding the deduction of Octroi and Turnover Taxes from the selling price to determine the assessable value. The Tribunal dismissed the Revenue's appeal, stating that the method of consignment-wise deductions based on actuals was impractical due to the complexity of the appellant's operations with multiple factories and sales depots. The principle of allowing these taxes as deductions was acknowledged, but the Tribunal emphasized that individuals cannot be compelled to perform impossible tasks, affirming the decision in favor of the appellant. en-us Tue, 08 Feb 2005 00:00:00 +0530 Sat, 16 Oct 2010 13:21:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54010 The Appellate Tribunal CESTAT, Bangalore upheld the decision of the Commissioner (Appeals) regarding the deduction of Octroi and Turnover Taxes from the selling price to determine the assessable value. The Tribunal dismissed the Revenue's appeal, stating that the method of consignment-wise deductions based on actuals was impractical due to the complexity of the appellant's operations with multiple factories and sales depots. The principle of allowing these taxes as deductions was acknowledged, but the Tribunal emphasized that individuals cannot be compelled to perform impossible tasks, affirming the decision in favor of the appellant. Case-Laws Central Excise Tue, 08 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54010