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TMI Blog2005 (5) TMI 373X X X X Extracts X X X X X X X X Extracts X X X X ..... e purpose of determination of assessable value. From this price, the appellants had deducted the freight expenses at equalized rate of Rs. 4.55 per crate, turnover tax at the equalized rate of around Rs. 1.70 per crate. Apart from this the appellants have also claimed deduction @ Rs. 2/- per crate towards the discount extended by them to the wholesale dealers. 1.3 By the impugned Order-in-Original passed by Commissioner of Central Excise, the following demands have been confirmed :- (a) Rs. 2,70,645/- being - the demand on freight amount collected in excess of the actual freight expenses incurred; (b) Rs. 13,16,214/- on the ground that the appellants have wrongly claimed deduction towards discount @ Rs. 2/-per crate and also Rs. 2/- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tifying that an amount of Rs. 4.70 was extended by the appellants during the period in question towards quantity discount. Circulars also had been issued by them for the above scheme of one crate free for two paid for. Every distributor who purchased two crates of soft drink would be given one crate of soft drink free. The quantification of the discount extended under the scheme was certified by the Chartered Accountant as Rs. 4.70 per crate. The fact that this scheme was introduced and extended to the distributors is not disputed by the Commissioner in the impugned order. The Commissioner has only observed that this scheme is not a trade discount eligible for deduction and it was only for getting deposits of crates. The Scheme in any quant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... abatement towards turnover tax (TOT) on the ground that the appellants had collected the same from the buyers and they were not authorized to collect this amount from the distributor according to the Sales Tax Act, 1969 of Gujarat Government and therefore price cannot inclusive of the said amount towards turnover tax. Based on this, the Commissioner held that the abatement towards turnover tax cannot be allowed. 4.2 The appellants produced illustrative copies of invoices and showed that they had not collected any amount as representing TOT from their wholesale dealers and distributors. This is not disputed. However, the Commissioner has come to the conclusion that the appellants had recovered the amount towards turnover tax only on th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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