2005 (1) TMI 113 - SCH - Central Excise

Valuation (Central Excise) - Held that - Assessee was only selling its products through their Depots. In some States where the Assessee had to pay sales tax they deducted the sales tax paid from the price of the goods. In States where the Assessee had benefit of exemption from sales tax they paid sales tax on price without deducing the sales tax element - The position being so clear it is surprising that a decision to file Civil Appeals was taken - Decided against Revenue.

Summary

The Supreme Court of India ruled that the price of goods sold by an Assessee should not be uniform throughout India based on sales tax deductions. The Assessees succeeded in their cases before the Collector (Appeals) and the Tribunal, leading to the rejection of the Civil Appeals filed by the Department. No order was given regarding costs.