2001 (3) TMI 165

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....e issue in this appeal is the eligibility of Turnover Tax (hereinafter referred to TOT) claimed as abatement under Section 4 of the Central Excise Act, 1944. 2. The Commissioner (Appeals), in the order impugned, has accepted the ground in the department's appeal that in terms of Section 18(3) of the KST Act 1951, no dealer shall collect any amount by way of TOT. Thereby TOT cannot be treated as....

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....e him, on the same issue, required no detailed discussion and he allowed the department's appeal. 3. We have heard learned JDR and considered the written submissions of the Consultant sent vide letter dated 6-2-2001, informing his inability to attend the hearing due to self sickness and the grounds in appeal and find - (a) The issue of a State Sales Tax Act legal embargo on collection of TOT....

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....er tax payable by him will not have any relevance. Irrespective of whether the turnover tax can be passed on to the consumer or not, the court has ordered that it should be allowed to be deducted from the sale price in order to arrive at the assessable value. 3. Apart from the above, section 4(4)(b) also clarified that value in relation to any excisable goods does not include the amount of the ....

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.... have perused the decision of M/s Bata India Ltd. [1996 (84) E.L.T. 164 (S.C.)] and find that the issues decided therein are not deductions of TOT, held as permissible, by the Constitutional Bench of Supreme Court in the case of M/s Bombay Tyres International (P) Ltd. case, but deductions for purposes of interpreting the exemption notification. The ratio of that decision is not applicable in this ....