1997 (3) TMI 337

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....jee, Consultant, for the Appellant. Shri K.K. Biswas, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - These appeals are directed against two separate Orders passed by the Commissioner (Appeals) confirming four separate Orders passed by the Assistant Commissioner. We have heard both sides. 2. Shri S.P.Chatterjee, learned Consultant appearing on behalf of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....would be part of the wholesale price and must have the reflection in the assessable value. The demand in this behalf was justified. 4. Besides the approved price, the appellant was also collecting the Turn-over Tax on the final products. Duty demanded on the amount collected by the Commissioner as Turn-over Tax on the ground that Turn-over Tax collected had not been paid to the Government.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt was captively generating power and collecting the proportionate part of the cost over and above the price of the approved price of the final product. Demand was made on the extra amount so collected. Appellant is aggrieved on this point. The extra amount so collected, whatever be the head of collection, would go to increase the wholesale price and the profit of the appellant and therefore, was ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt, the cost of the tin containers used to pack vanaspati should also be deducted from the assessable value on the ground that the containers are durable and returnable. Tin containers may be required as durable in nature. But there is no evidence to show that there was any arrangement or understanding between the appellant on one hand and the buyers on the other that the containers returned will ....