2009 (11) TMI 774

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..... uestion of law arises in all these three appeals they are heard together and are being disposed of by this common order. 2. We have heard the learned advocate for the appellants and learned DR for the respondent and perused the records. 3. Only point which is sought to be canvassed is that the Adjudicating Authority has refused the deduction in relation to the sales tax paid on the product sol .....

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..... in the rate column. The remarks on this invoice reads as under : Rate(s) are inclusive of excise duty and local taxes paid by the manufactures It is not disputed that M/s. DKD/DHKD were not the manufacturers. A reading of above remark makes it clear that these prices mentioned in the invoices were not inclusive of sales tax paid by M/s. DKD/DHKD. Accordingly, these prices were exclusive of a .....

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..... s on these invoices read rate(s) are inclusive of excise duty and local tax paid by manufactures. The impugned order nowhere discloses any discussion on the point as to whether the local tax paid by the manufacturer included the sales tax, local and/or central. This aspect was required to be verified by the Adjudicating Authority by taking into consideration the factual situation in relation to .....

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