1984 (7) TMI 284

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....e Appellant. Shri A.K. Jain, SDR, for the Respondent. [Order]. - At the outset Shri Mehta submitted that besides the three appeals listed for hearing today there is one more appeal bearing No. 262/77-A which also involves the same legal issue. He requested that this appeal could also be taken up for consideration along with other appeals. The request being reasonable, we have acceded to it. 2....

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....d admissible for deduction by the Supreme Court vide their judgment in [1983 (14) E.L.T. 1896 (S.C.)] (Union of India & Ors. v. Bombay Tyres International, etc.). Shri Mehta submitted a certificate dated 9-6-84 prepared by the Cost Accountant of the appellant Company. The certificate is a short one and is extracted below : "This is to certify that the average element of cost in respect of sales t....

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.... the price-list. We observe that the Supreme Court in their judgment supra have given a clear ruling that selling expenses are not deductible from the price for arriving at the assessable value. The submission made by Shri Mehta, therefore, cannot be accepted. The expression 'selling expenses' stands out distinctly vis-à-vis tax elements like the sales tax, octroi, etc. In any event, we obs....