2005 (12) TMI 437

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....excisable goods. They had been paying turn-over tax to the Department of Commercial Tax Karnataka at Bangalore every month on the turn over effected by them. In view of the CEGAT's decision, in the case of M/s. Bangalore Paints Ltd. v. Commissioner of Central Excise, Bangalore [2001 (132) E.L.T. 396] and Karnataka Soaps and Detergenets Ltd. v. Commissioner of Central Excise [2001 (133) E.L.T. 196] holding that turn over tax in respect of sale effected in Karnataka was deductible from the assessable value, they filed refund claims for refund of excise duty paid by them on the turn over tax. The refund claim amounts to Rs. 2,23,940/- for the period from July to September, 2001. The claim amount is Rs. 2,65,108/- for the period from October, 2....

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....he Revenue and Shri Rajendran learned Consultant for the respondents. 4. Learned DR stated that the turnover tax is paid at the end of the month to the State Government. Moreover, as per the State Law, this tax cannot be collected from the purchasers of the goods. Hence, there is no question of inclusion of turnover tax in the assessable value shown in the invoice. Consequently, the respondents could not have paid any excise duty on the element of turn over tax paid by them to the State Government. Hence, there is no question of refund of any duty paid by mistake. 5. The learned counsel mainly relied on the decisions of this Tribunal cited before the lower authorities. 6. We have gone through the records of the case ....

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....from the sale price in order to arrive at the assessable value. The only condition is that the assessee should prove that turnover tax has been paid. 2.       In view of the above, the provision in the West Bengal Sales Tax Act, 1954 that no dealer shall realize from his purchaser the turn over tax payable by him will not have any relevance Irrespective of whether the turn over tax can be passed on to the consumer or not, the court has ordered that it should be allowed to be deducted from the sale price in order to arrive at the assessable value. 3.       Apart from the above, Section 4(4)(b) also clarified that value in relation to any excisable goods does not include the am....