2008 (6) TMI 411

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....Loni, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The issue involved in this case relates to sales tax collected by the appellants from the customer but not paid to the Sales Tax Authority in view of the exemption granted under the West Bengal Sales Tax Act, 1994. The Department has included such sales tax in the assessable value of the goods l....