Supreme Court · 2014 INSC 153 · Decided 28 February 2014
Commissioner of Central Excise, Jaipur-Ii v. M/S. Super Synotex (India) LTD. and Others
- Court
- Supreme Court of India
- Citation
- 2014 INSC 153 · [2014] 3 S.C.R. 486
- Case number
- CIVIL APPEAL No. 9154/2003
- Decided
- 28 February 2014
- Bench
- ANIL R. DAVE, DIPAK MISRA (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Central Excise Act. 1944· s.4(4)(d) - Transaction value - Inclusion of sales tax in transaction value - Held~ The amount C paid or payable to the State Government towards sales tax, VAT etc. is excludible from the assessable value because it is not an amount paid to the price but an amount paid or payable to the State Government for the sale transaction i.e. transfer of title from D the manufacturer to a third party - However, if a part of sales tax collected is retained by the assessee towards incentive then the amount retained becomes profit or effective
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