2011 (1) TMI 980

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sales tax collected to be retained by the manufacturer as incentive. This does not change the character of amount collected. There is a West Bengal incentive scheme which allows the sales tax collected is to be retained by the manufacturer. In view of this, no infirmity in the impugned order. The appeal is dismissed - E/553/06 - - - Dated:- 11-1-2011 - SHRI S.S. KANG, SHRI P.KARTHIKEYAN, JJ. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... various decisions of the Tribunal allowed the appeal filed by the Tribunal. The Tribunal in the case of Pratap Rajasthan SPI Steel Ltd. (supra) held that liability of goods to sale 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X