TaxTMI 
TaxTMI 
2008 (3) TMI 218
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....X dated 9-10-02. The ld. Adjudicating Authority has correctly allowed the benefit to State Sales Tax, while denying it to CST since the Circular only allows benefit to Sales Tax leviable by State Govt. and CST is not one such Tax. There is no reason to interfere with the Order-in-Original. The appeal is dismissed." 3. The appellants manufactured rolls for rolling mills. They are exempted from payment of sales tax for the period from 1-11-2000 to 29-1-2005 as per Section 41 of the West Bengal Sales Tax Act, 1994, but they realised Rs. 1,21,27,302.00 (Rupees one crore twenty-one lakhs twenty-seven thousand three hundred and two) in the form of sales tax (West Bengal Sales Tax and Central Sales Tax) without including the same in the assessabl....
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....T 130 (CESTAT-DEL.) - Super Syncotex (India) Ltd. v. CCE, Jaipur; (ii) 2006 (205) E.L.T. 361 (T) = 2005 (71) RLT 640 (CESTAT-DEL.) - Pratap Rajasthan Spl. Steel Ltd. v. CCE, Jaipur; (iii) 2005 (180) E.L.T. 275 (Tri-Del.) - CCE, Jaipur-II v. Shruti Synthetics Ltd.; (iv) Tribunal's Order No. A-1929/KOL/07, dated 23-11-07. [2008 (223) E.L.T. 649 (T) - CCE, Haldia v. Eastern Setcrete Pvt. Ltd.] 7. We note that the last citation at Serial No. (iv) above is a Single Member Bench Order which has been passed, as neither side brought it to the notice of the Bench that the matter required to be dealt by a Division Bench, since it involved issue of valuation. The first two decisions cited above at Serial Nos. (i) & (ii) deal with deductions of sal....
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....assessee that the Explanation is restricted to the duty of excise. This principle can therefore apply also to actual value of any other tax including TOT payable. Even without the Explanation, the scheme of Section 4(4)(d)(ii) shows that in computing the assessable value, one has to go by the actual value of the duty payable and, therefore, only the reduced duty was deductible from the value of the goods. 13. To the same effect is the judgment of the Division Bench of the Bombay High Court in the case of Central India Spinning, Weaving and Manufacturing Co. Ltd. and Ors. v. Union of India and Ors. reported in 1987 (30) E.L.T. 217 (Bom.). We quote here in below para 7 of the said judgment, which reads as follows: "It is true that according....
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....eductible from the value of the goods. Applying the cited decision of the Hon'ble Supreme Court, we have no doubt in our mind that neither the West Bengal Sales Tax amounts nor the Central Sales Tax amounts which have not actually been paid but collected, are required to form part of the assessable value for excise duty purposes. 10. We find that the authorities below have allowed deduction towards West Bengal Sales Tax and there is no appeal before us by the Department for inclusion of the same. Hence, we confine our Order to the deductibility of Central Sales Tax only from the assessable value which is the issue argued before us by the appellants. We are of the view that the recent decision of the Hon'ble Supreme Court in the case of Mod....