1999 (9) TMI 399

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...., JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Appeal No. 125/99-C.E., dated 2-2-1999 holding that the appellants are not entitled to benefit of deduction of the amount of Turnover Tax paid by them in terms of Section 18(3) of Karnataka Sales Tax Act, 1957. 2. Ld. Advocate submits that the issue is no longer res integra and the m....

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.... S. Kannan submits that the Commissioner has followed the ratio of the judgment rendered in the case of Bata India Ltd. as reported in 1996 (84) E.L.T. 164 which is required to be considered in the present case. 4. Countering the arguments, ld. Advocate submits that Bata India's case is clearly distinguishable as in that case, the element of excise duty was claimed to be added in the asses....

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....les tax, TOT. Surcharge on Sales Tax and Octroi payable by assessee whether at the time of sale or at a future date was deductible for arriving at the assessable value. He also relies on the judgment rendered in the case of Geep Industrial Syndicate Ltd. v. C.C.E. as reported in 1998 (104) E.L.T. 375 (T) wherein the same issue was dealt and held that the TOT and Octroi is required to be deducted f....