Sales Tax Deduction Allowed Pre-July 2000; Post-July 2000 Benefits Must Be Included in Transaction Value.

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....Valuation - Deduction of sales tax - insofar as the period up to 1.7.2000 is concerned, case has to be decided in favour of the assessee and for the period from 1.7.2000 the benefit availed under the sales tax has to be included while arriving at the transaction value - SC....