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Sales Tax Retained by Assessee Must Be Included in Transaction Value for Central Excise Post-July 1, 2000.

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Full Text of the Document

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....Valuation of goods - Inclusion of sales tax amount - amount of 75% was retained by the assessee - this component of sales tax which was retained by the assessee after 1.7.2000 shall be includible in arriving at the transaction value - SC....

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