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TMI Blog1997 (6) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... e Respondents. [Order per : Justice U.L. Bhat, President]. Collector of Central Excise is appellant in appeal E/432/89-A and M/s. Bajaj Auto Ltd. is the common appellant in the remaining appeals. 2. There were various controversies between the Department and the assessee, but we are concerned only with two among those controversies, namely, includibility of excise duty in the assessabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... instead of using the word exclusion used the word inclusion in paragraph 4 of his order. This must obviously be a typographical error. 5. We are concerned in this case with the manufacture of scooters by the assessee at Aurangabad factory. Aurangabad district was a backward district. The State Government by order dated 4-5-1983 extended certain benefits to industries in backward areas. One ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers manufactured at the Aurangabad factory on account of the exemption granted by the State Government. According to the learned counsel for the assessee, when the statute prescribes sales tax in respect of certain goods, sales tax can be said to be payable even if by subsequent notification, payment is exempted. We are not able to agree with this contention. The expression used is payable and n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition given in one statute is for effectuating the provisions of the statute and not for effectuating the provisions of another statute. We do not think this decision has any bearing on the question under consideration in these appeals. 9. We hold that sales tax on scooters manufactured by the assessee at Aurangabad factory was not payable under law and, therefore, the same cannot be deducted fr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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