2001 (3) TMI 170

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...., Member (T)]. - These appeals are against an order of the Commissioner (Appeals) on Turnover Tax (here-in-after referred to TOT) as a deduction in respect of sale effected in Karnataka are not included in the price of the goods as they cannot be collected by a manufacturer in any form under Section 18(3) of the KST Act which specifically provides for such an embargo and that the Hon'ble Supreme C....

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....tion 18(3) of the Karnataka Sales Tax Act, 1957 was found to be deductible from assessable value under Section 4(4)d(ii) of the Central Excise Act. (b) We find that instructions to the same effect have been given in the Basic Manual of Department Instructions on Excisable Manufacture Product, pages 102 and 103 of the 3rd Edition, wherein the opinion of Ministry of Law has been mentioned that th....