Valuation - There is no allegation that amount of sales tax that ...
Sales Tax Already Paid on Car Component Cannot Be Reclaimed or Included in Value Again.
February 9, 2017
Case Laws Central Excise AT
Valuation - There is no allegation that amount of sales tax that was collected on this component of value of the car has not been deposited in the state treasury or has been collected back - once tax/duty liability has been discharged, the same cannot be included in the value - AT
View Source