TaxTMI 
TaxTMI 
2001 (3) TMI 165
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....lity 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 tax separately; as it does not form pa....
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....etailed 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 from the buyer, similar to the one is KST ....
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....ce. 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 duty of excise, sales tax and other taxes, if any....