2009 (9) TMI 866

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....atius, Advocate, for the Respondent. ORDER Heard both sides. In this appeal filed by the department four issues have been raised as submitted by the Ld. JCDR, Shri B.B. Agarwal :- 1. Turnover Discount 2. Prompt Payment Discount 3. Sales Tax/Octroi 4. Application of CAS4 to valuation of intermediate goods for the period prior to 13-2-03. 2. As regards the second issue relating ....

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....on the basis of computation made by their Chartered Accountant, taking into account the actual discounts given over a period of time in respect of turnover discount and the taxes paid not only over a period of time but also in respect of all the factories of the respondents since the goods have been sold at a uniform price all over India. 5. Shri S. Ignitious, Ld. Advocate, submits that claim f....

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.... deduction towards taxes paid such as additional sales tax and surcharge on sales tax, the Hon'ble Supreme Court's decision in the case of Bombay Tyres International (cited supra) states that when a manufacturer has more than one factory and the goods are sold at the same price, the deduction allowed under the said judgment can be computed and allowed on the basis of such uniform price. Shri S. Ig....