2006 (6) TMI 412

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....t. Ms. Ashima Bansal, JDR, for the Respondent. [Order per : T.V. Sairam, Member (T)]. - The applicant has filed this appeal challenging the order of the Commissioner of Central Excise issued on 1-12-2004. In the impugned order, the Commissioner has rejected the exclusion of the following taxes from transaction value to be arrived at under Section 4(3)(d) of the Central Excise Act, 1944 : ....

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....D/Tax-Div/2000-302 dated 30-3-2000." 3. He also refers to a communication from the Commissioner of Commercial Taxes dated 7th April, 2001 which had issued the following clarifications in respect of the above mentioned notification :- "Dealers of all companies, dealing in MS and HSD will not be eligible to seek exemption under the composition scheme for Turnover tax w.e.f 1-4-2001. It al....

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.... oil companies and that the oil companies also do not avail the benefit of the composition levy scheme notified vide Notification dated 30-3-2000 (S. No. 1178). It is the admitted fact that the appellant corporation during the relevant period deposited turnover tax @ 0.25% on the turnover of the above commodities and also did not claim any benefit under the composition levy scheme. In these circum....

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....nted by the State Government to the dealers." 5. The learned SDR reiterates the ratio adopted by the Commissioner for rejecting the exclusion of taxes from the transaction value. It was contended that the said amount deposited by the appellants was not payable under a statute and hence the same cannot be treated as tax though it was deposited. As regards, the applicability of entry tax, it....