2000 (3) TMI 1065

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.... year 1976-77 the petitioner while effecting inter-State sales of cables admittedly included excise duty in the sale bills and collected tax on the sale price including the excise duty, suffered assessment and paid the tax. Almost four years later the petitioner preferred a revision petition to the Deputy Commissioner under the then existing provisions contending that the excise duty was refunded ....

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....ice. The analysis of the bills revealed the following facts in that case: "These bills show that after mentioning the price, the assessee added excise duty at 5 per cent ad valorem. Then towards the end of the bills, he deducted the very same amount of excise duty in view of the likely reimbursement under the Supplementary Cash Assistance Scheme. In other words, the sale bills did not include t....