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Excise Valuation: Deduct Sales Tax Payable from Value u/s 4 of Central Excise Act for Accurate Calculation.

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....Valuation - deduction of sales tax - Difference between the sales tax payable and actual sales tax (equal to NPV) paid does not make the change in valuation - amount of sales payable at the time of remove to be deducted from the value u/s 4 of central excise act - AT....