sales tax remission whether to be included in central excise assessable value, Central Excise

[SUKANTA DAS]

As per the NEIIP 1997 There is a sales tax remission,In invoice excise duty is charged on assessable value and after that sales tax charged but due to remission we are not paying it to sales tax authority. Central excise now demanding the excise duty on sales tax remission value. pl reply on it

Posts / Replies

[Pradeep Khatri]

It is settled legal position that excise duty is not payable on the sales tax amount which is collected from the customers but not being paid to the Government due to existence of promotional measures granted by the Sales Tax Department.

[SUKANTA DAS]

Can you pl help me by providing the legal cases references for which case  is pending in court