2000 (5) TMI 1032

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.... for the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - A very short issue arises for consideration in these appeals. The issue is, on account of the inter-state sales effected from Chandigarh depot and depot at Guwahati, whether appellants, manufacturers of LML Vespa, are entitled to get refund of excess duty paid on the higher value....

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....Eastern states as well as Chandigarh and Assam. In the case of scooters sold to Jammu & Kashmir, the price realised was less because of the central sales tax of 4%. Same was the position in the case of sales effected from the depot at Guwahati in relation to scooters sold to North Eastern states. The sales tax payable is approved deduction from the assessable value as provided by Section 4(4)(d)(i....

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....om the issue that was dealt with in the Board's Circular. There can be different classes of buyers at one depot. It is too late in the day to dispute this legal position. It has been decided by this Tribunal and by the Supreme Court that there could be different classes of buyers and the sale price to them can be different even in relation to the sales effected from the same depot. Purchasers of s....

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....reinabove. In other words, the adjudicating authority must go into the question as to whether the amount realised by the manufacturer from the sales at Chandigarh and Guwahati on account of the exclusion of sales tax payable in relation to the sales effected to purchasers in Jammu & Kashmir and North Eastern states respectively, the refund must be ordered. Before passing final order on these appli....