TaxTMI 
TaxTMI 
2005 (4) TMI 445
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.... the Depots lose their identity after they were received therein from different factories. It is the appellants' contention that different States charge different rates of sales tax. Since the appellant has to maintain a uniform MRP for a particular product in a particular area the appellant adopts the practice of claiming deduction on account of sales tax paid/payable in terms of Section 4(4)(d)(ii) on equalised basis. Equalisation of sales tax is done by calculating weighted average sales tax at the end of financial year after the accounts were audited. In order to arrive at the weighted average of sales tax, the total amount of sales tax paid by the company as a whole in a financial year is calculated as a percentage of total sales of th....
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....lised sales    tax, etc. - Instructions regarding. I am directed to say that representations have been received from the trade regarding approval of price lists indicating the maximum retail prices in the light of Notification No. 511, dated 25-5-1990 issued by the Ministry of Civil Supplies amending the packaged commodities rules requiring that retail sales price inclusive of all local taxes, i.e. ECP should now be marked on all packed commodities. In order to conform to the amendment that2. had been carried ....
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....rice is in existence as per the Supreme Court judgment in Bombay Tyres International case. On the same lines, assessees who intend to deduct equalised sales taxes octroi etc. from the cum duty price may be permitted to do so on the condition that such deductions are substantiated, from time to time, on the basis of information available in records regarding the actual amounts paid as taxes, octroi, etc. As long as the assessable values claimed are correct and are not manipulated in order to avoid duty, it is felt that the assessing authorities may allow deductions on account of sales tax, octroi etc. on equalised basis. Any practical difficulties encountered in this regard may be reported to the Board. 4.Field formations and trade intere....
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.... of 1999 decided on 10-2-2005 in the case of M/s. Punjab Tractors Ltd. v. Commissioner of Central Excise Chandigarh [2005 (181) E.L.T. 380 (S.C.)] wherein the Hon'ble Supreme Court set aside the duty demand on the ground that it is revenue neutral. 6.The ld. DR submitted that the appellant is not entitled to deduct any amount by way of sales tax on the products manufactured at Dongri Village; that the Circular relied upon by the appellant is applicable only when some sales tax is payable; that obviously no sales tax is paid in this case; that the words "payable on such goods" means that the sales tax should have been paid; that a Central excise officer having jurisdiction over a particular area cannot take a over all picture emerging out....