2018 (3) TMI 1660

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ps has contributed, if not directly then indirectly, to the price of imported commodity sold by the Assessee in the market - In the present case, the D.E.P.B. has been utilized to import the raw material and, therefore, the analogy has rightly been followed by the Tribunal in the facts of the present case also - The revision is, accordingly, dismissed. - SALES/TRADE TAX REVISION No. - 88 of 2018 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eported in (2016) 60 NTN DX 185 . The Division Bench has held that D.E.P.B. scrips has contributed, if not directly then indirectly, to the price of imported commodity sold by the Assessee in the market. In the present case, the D.E.P.B. has been utilized to import the raw material and, therefore, the analogy has rightly been followed by the Tribunal in the facts of the present case also. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X