TaxTMI 
TaxTMI 
2018 (3) TMI 16
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....to 2007-08, was availing the benefit of Notification No. F.4(72)FD/Gr.IV/81-18 dated 06.05.1986 issued by the Government of Rajasthan in relation to payment of sales tax. The notification provided for partial exemption from payment of sales tax which is to be claimed by the assessee subject to satisfaction of certain conditions in relation to the quantum of goods sold in the course of inter-state trade vis-a-vis the total quantum of goods sold within the State. The Department was of the view that the rebate so claimed by the appellant is nothing but a form of exemption from payment of CST/VAT and is includible in the transaction value for payment of Central Excise duty. The Department was further of the view that such rebate amounts has not....
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....sion" means that the Sales Tax was payable at the time of clearance of the goods but was remitted at a later date by passing of assessment order the Sales Tax Authorities. The Tribunal held in that case that such remission amount cannot form part of the assessable value. 4. Ld. AR appearing for the Revenue justified the impugned order. He submitted that the facts of the present case are different from the case of Welspun Corporation Ltd., relied upon by the appellant. He argued that the Notification No. F.4(72)FD/Gr.IV/81-18 dated 06.05.1986 was a partial exemption notification and hence, the value determined by the appellant by deducting full rate of CST from the value of the goods was not in accordance with the provisions of Section 4 ....
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.... payable is available as a deduction. The facts of the present case are that the appellant has taken deduction of the CST at the full rate applicable without the exemption and paid the excise duty. The Department is of the view that the deduction is to be restricted to the amount of CST payable after availing partial exemption. It has been submitted by the appellant that the CST is required to be paid in full to the Sales Tax authorities who inturn will extent the partial exemption only at the time of assessment of the full year, after taking into account the quantum of goods sold within the State and outside the State. Accordingly, the appellant has justified the full deduction for CST by placing reliance in the Tribunal decision in the ca....
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.... transaction value will be restricted to the actual CST paid i.e. at the partially exempted rate. In this view of the matter, the impugned order is justified and sustainable. 10. The appellant has argued that the Tribunal in the case of Welspun Corporation (supra) has distinguished the decision of the Apex Court in the case of Super Synotex (India). After perusal of the Tribunal's decision in Welspun Corporation case, we note that the decision has been given in the light of Incentive Scheme, 2001 under the Gujarat Value Added Tax Act, 2003. In that case after payment of VAT by the assessees, a certain portion of the same was remitted back as incentive under the above scheme. The Tribunal held that since the VAT is paid actually at the ti....