2007 (11) TMI 116

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....posited with the Sales Tax Authorities was not deductible from the sales price following Board Circular No. 3 78-11-98-CX, dated 12-3-1998. 2. The ld. SDR appearing for Revenue submitted that the ld. First Appellate Authority committed an error for allowing deduction of Sales Tax amount from the sales price relying on the provision of Section 37 of the West Bengal Sales Tax Act. 3. The Respo....