1986 (8) TMI 201

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..... i K.L. Rekhi, Member]. - By the impugned order, the Collector (Appeals) allowed deduction of purchase tax from the sale price of electric fans manufactured by the respondents. On hearing both sides, we observe that the department wants this deduction to be disallowed on the ground that the said purchase tax is paid not on the electric fans which are the excisable goods required to be valued an .....

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..... ment in lieu of sales tax which the said State Government could not impose on inter-state sales. Whatever may be the intentions of the State Government, the legal position remains that sales tax or purchase tax paid on the raw materials of electric fans cannot be deducted while determining assessable value of the electric fans themselves. 2. Accordingly, we set aside the order of the Collector ( .....

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