2004 (12) TMI 264

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..... Excise, Jaipur has confirmed the duty demand of Rs. 55,60,321/- on the ground that the above amount of duty was required to be paid by the assessees who are engaged in the manufacture of ball and taper roller bearings as they were charging and collecting excess amount of Central Sales Tax from the buyers as shown in the invoices, but not paying the same to the Government account and therefore, th .....

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..... . However, the learned Counsel for the appellants have showed us the orders dated 12-7-95 of the Rajasthan Sales Tax Tribunal, Ajmer in the case of Manglam Cement Ltd. v. The Commercial Taxes Officer where the Tribunal has interpreted the notification as being in the nature of an incentive to a dealer to increase the inter-State sales and decrease the quantum of branch transfer in order to augment .....

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