Valuation u/s 4 Excludes Excise Duty, Sales Tax, and Entry Tax for Goods Calculation Purposes.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Valuation - the value u/s 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods - entry tax paid by the appellant is not includible in the value for excise duty. - AT....