1994 (6) TMI 200

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.....-The question which is canvassed in these revision cases is common, therefore, they are heard together and are being disposed of by a common order. The question is "whether on the facts and circumstances of the case the Central excise duty amounts relating to sales, under a special scheme reimbursable to the petitioner as an incentive, shown in the invoices without being collected from the buy....

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....lected sales tax from the purchaser-customer, it cannot be allowed to retain the amount so collected and claim exemption. It may be pointed out that the said judgment in Sakti Engineering Company v. State of Andhra Pradesh [1989] 75 STC 215 (AP), was reviewed in Shakti Engineering Company v. Commercial Tax Officer [1990] 78 STC 421 (AP) and that judgment was set aside. In view of this position, th....