2015 (5) TMI 448

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...., Ms. Binu Tamta, Adv., Mr. Rupesh Kumar, Adv., Ms. Sushma Manchanda, Adv. and Mr. B. Krishna Prasad, Adv. For the Respondents : Ms. Meenakshi Arora, Sr. Adv., Mr. Rahul Narayan, Adv., Mr. Mohit Singh, Adv. Ms. Vandana Gogna, Adv. and Ms. Mahima Sareen, Adv. ORDER The respondent assessee is engaged in the manufacture of Ball and Taper-Rollers Bearings falling under Chapter Heading no.84.8....

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....pointed out that this position had changed after the amendment in Section 4 w.e.f . 1.7.2000 and in arriving 'transaction value' said sales tax benefit which was retained by the assessee, would be included while fixing the 'transaction value'. Counsel for both the parties would not dispute that the matter is covered by the aforesaid judgment. In these appeals the period involved....