Valuation - includibility - the amount which was categorized as ...

Sales tax recovery not remitted must be included in assessable value per Section 4(3)(d).

January 16, 2018

Case Laws Central Excise AT

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 definition of transaction value in Section 4(3)(d), such amount cannot be excluded from assessable value since it has lost the colour of tax being neither paid nor payable as tax. - AT

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Valuation - includibility - the amount which was categorized as ...

Sales tax recovery not remitted must be included in assessable value per Section 4(3)(d).

January 16, 2018

Case Laws Central Excise AT

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