2005 (3) TMI 120

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....lowed. Amendment to be carried out forthwith. 2. All these Appeals raise a common question and therefore are being disposed of by this common order. Under Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944, the value is not to include the amount of duty of excise, sales tax and other taxes if any payable on goods. Under Section 18 of the Karnataka Sales Tax Act, 1957 a registered deale....