Valuation - deduction of sales tax - Difference between the ...

Excise Valuation: Deduct Sales Tax Payable from Value u/s 4 of Central Excise Act for Accurate Calculation.

October 20, 2015

Case Laws Central Excise AT

Valuation - deduction of sales tax - Difference between the sales tax payable and actual sales tax (equal to NPV) paid does not make the change in valuation - amount of sales payable at the time of remove to be deducted from the value u/s 4 of central excise act - AT

View Source

← Previous Next →

Valuation - deduction of sales tax - Difference between the ...

Excise Valuation: Deduct Sales Tax Payable from Value u/s 4 of Central Excise Act for Accurate Calculation.

October 20, 2015

Case Laws Central Excise AT

You may also like:

Refund of excess payment of duty - Sale of goods through depot - Valuation - The duty is payable in accordance with the Section 4 of Central Excise Valuation Rules ,...

Valuation - Once the Sales Tax department has assessed the Sales Tax as paid, the Central Excise department cannot contend that since the State Government has remitted...

Method of Valuation - prototype vehicles - goods cleared from the factory on payment of duty under self invoice on the comparable value of the similar vehicle applying...

Valuation of imported Set top boxes under Section 4 of the Central Excise Act, 1944 - Circular

Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared...

Valuation - the value u/s 4 does not include the amount of the duty of excise, sales tax and other taxes, if any, payable on such goods - entry tax paid by the appellant...

Amended (1) Income Tax Act, (2) Customs Act, (3) Central Excise Act, (4) Central Sales Tax and (5) Service Tax (Chapter V of the Finance Act, 1994)

Method of Valuation - to be valued u/s 4 or u/s 4A - MRP based value or Transaction value - supply of medicaments to Government Institutions such as BHEL, Railway,...

CESTAT determined that sales tax/VAT amounts retained by appellant under state government's deferment scheme must be included in transaction value for computing central...

Valuation/calculation of Excise duty - the sales tax concession retained by the assesses is required to be added in the assessable value for the purpose of levy of...

Valuation - includibility - the amount which was categorized as ‘other income’ was recovered as sales tax but not paid to the sales tax department - As per the...

Method of Valuation - Lead Acid Battery - MRP based value or transaction value - there is no difference in the nature of the clearance made to individual customer...

MRP based Valuation u/s 4A or transaction value u/s 4 - appellant has correctly valued their goods sold to the wholesaler in wholesale packages and valued as per section...

Appellate Tribunal's decision in identical matter of assessee for earlier period relied upon to dismiss department's appeal challenging determination of assessable value...

No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and...

Quick Updates: