2010 (3) TMI 976

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....es herein are engaged in the manufacture of viscose staple fiber yarn. During the year 2002-03, the assessees' turnover was over Rs. 13 crores. They paid turnover tax at the rate of 1% on the turnover for the above mentioned year. They filed refund application on 5-3-2003 on the ground that turnover tax is eligible deduction as they have paid duty on value inclusive of turnover tax. The refund app....

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....have asked for decision on merits and hence I heard ld. SDR and perused the records. I find that the adjudicating authority has relied upon the decisions of the Tribunal reported in 2006 (199) E.L.T. 530 and 2006 (199) E.L.T. 692, both in the case of CCE, Salem v. Chola Spinning Mills (P) Ltd. The Bench had held that prohibition by law from collecting turnover tax from customers by sales tax asses....