2010 (1) TMI 1044

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..... the impugned order whereby the Commissioner (Appeals) after relying upon various decision of the Tribunal held that the respondents are entitled for abatement in respect of sales tax payable from the assessable value of the goods. 3. The contention of Revenue is that the appellant had not paid any sales tax therefore nor entitled for any abatement as the sales tax was not payable. The responden .....

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..... he appeal filed by the Tribunal. The Tribunal in the case of Pratap Rajasthan SPI Steel Ltd (supra) held that liability of goods to sales tax is not being doubted. The state allowed sales tax collected to be retained by the manufacturer as incentive. This does not change the character of amount collected. The amount collected remains sales tax payable and sales tax payable is eligible for deductio .....

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