2009 (4) TMI 739

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..... 2. Heard both sides. 3. The respondent is a manufacturer of Pharmaceutical and cosmetic products and they have units at different places (Baddi, Sikandrabad and Alwar) and they manufacture different products including some exempted products. They claimed deduction of additional sales tax and octroi in respect of goods cleared from Baddi units on an equalized basis calculated by weighted average method. The original authority disallowed the deduction claimed by them on three grounds. First ground was that while claiming deduction for clearances from Baddi unit, the respondents have taken additional sales tax liability and octroi liability not only in respect of clearances from Baddi unit but also from other units. The second gr....

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....on in respect of excisable goods cleared from their Baddi units; the stand taken by the party that these expenses cannot be separately arrived at for clearances of goods from individual unit is not acceptable. He also relies on the Board's circulars F. No.354/81-2000-TRU dated 30-6-2000 and 643/34/2002-CX., dated 1-7-2002. 6.1 Learned Advocate for the respondent submits that in respect of a multi-locational and multi-product company, additional sales tax is payable not in relation to each consignment but has to be determined only on an average basis. Similarly when octroi is paid at different places in respect of products emanating from different manufacturing units, the allocation of octroi attributable to clearances from a particula....