2008 (4) TMI 290

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....ts. Shri Sanjay Kumar, DR, for the respondent. [Order per : S.S. Kang, Vice President] - Heard both sides. 2. Appellants filed this appeal against the impugned order whereby abatement claim filed by the appellants in respect of Rajasthan Sales Tax was disallowed and ordered to be added to the assessable value of the goods on the ground that the appellants were entitled for abatement only ....

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....or calculating the amount of sales tax permissible as abatement for arriving at the assessable value u/s. 4. Contention is that, in view of the above circular quantum of set-off which was in respect of sales tax cannot be added to the assessable value of the goods. 4. Revenue's contention is that, as the appellants had not paid the actual amount of sales tax regarding which they claimed abateme....

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....e appellants is that under Rajasthan Sales Tax Act the assessee is entitled for set-off in respect of sales tax paid on purchase of raw material. We find that the Board has clarified in 2 circulars relied upon by the appellants that amount of sales tax will be permission as deduction under Section 4 as is equal to the amount legally permissible under the local sales tax laws to be charged/billed f....