2001 (3) TMI 170

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..... (Appeals) on Turnover Tax (here-in-after referred to TOT) as a deduction in respect of sale effected in Karnataka are not included in the price of the goods as they cannot be collected by a manufacturer in any form under Section 18(3) of the KST Act which specifically provides for such an embargo and that the Hon'ble Supreme Court's decision in Bata India Ltd. case does not allow such deductions .....

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..... le from assessable value under Section 4(4)d(ii) of the Central Excise Act. (b) We find that instructions to the same effect have been given in the Basic Manual of Department Instructions on Excisable Manufacture Product, pages 102 and 103 of the 3rd Edition, wherein the opinion of Ministry of Law has been mentioned that the Central Excise and Salt Act does not stipulate the taxes which are not .....

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