2005 (8) TMI 267

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....of steel products. It collected sales tax from its buyers upon sale of his produce. The said amounts collected as sales tax were not included in the assessable value while assessing the goods to Central Excise duty, on the ground that taxes "payable" remained excluded under proviso to Section 4(4)(d)(2). Under the impugned orders that claim of the appellant remains denied. It has been held that si....