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TMI Blog2006 (6) TMI 412X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order per : T.V. Sairam, Member (T)]. The applicant has filed this appeal challenging the order of the Commissioner of Central Excise issued on 1-12-2004. In the impugned order, the Commissioner has rejected the exclusion of the following taxes from transaction value to be arrived at under Section 4(3)(d) of the Central Excise Act, 1944 : 1. Turn over tax 2. Entry tax 2. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Commercial Taxes dated 7th April, 2001 which had issued the following clarifications in respect of the above mentioned notification :- Dealers of all companies, dealing in MS and HSD will not be eligible to seek exemption under the composition scheme for Turnover tax w.e.f 1-4-2001. It also allows oil companies to collect turn over tax @ 2.25% on behalf of their dealers and deposit th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified vide Notification dated 30-3-2000 (S. No. 1178). It is the admitted fact that the appellant corporation during the relevant period deposited turnover tax @ 0.25% on the turnover of the above commodities and also did not claim any benefit under the composition levy scheme. In these circumstances, learned AA appears to have committed an error by wrongly construing the provisions of the Notifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner for rejecting the exclusion of taxes from the transaction value. It was contended that the said amount deposited by the appellants was not payable under a statute and hence the same cannot be treated as tax though it was deposited. As regards, the applicability of entry tax, it was argued that the deduction was not made at the time removal of goods and hence the same cannot be allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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