2001 (8) TMI 1074

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....r the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal taken up for disposal after waiving deposit. 2. The appellant manufactures pharmaceutical products in its six factories. It pays different rates of sales tax for the goods cleared by it from each of its factories. The goods from various factories go to its sales depots, and are sold to its dealers from these depots. ....

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.... from the sales tax. Adjudicating upon this, the Commissioner confirmed the proposal for duty and imposed penalty. 4. The contention of the counsel for the appellant before is that, in accordance with the provisions of the Board's circular, it was permissible for it to pool the clearances from its other factory; the net effect of this would be the same irrespective of whether the tax payable....