LAW FOR ALL

Rajasthan Sales Tax Incentive Scheme 1989 & Central Excise duty -Central Excise Tariff Act 1985-Section 4(4)(d)(ii) of the Act - Under the scheme for certain period the manufacturer is entitled to retain 75% of collected tax with him and has to pay 25% sale Tax out of it - Excise duty is payable at 2% for certain period on actual price but not included price of sale tax collected shown in invoice - show-cause notice was that the assessee had not paid the duty on the additional consideration collected towards the sales tax -The explanation of the assessee was that it was extended the benefit of the incentive scheme and not granted any exemption and, therefore, the sales tax collected was not includible in the assessable value and deduction was admissible under the Act - Commissioner negatived the plea of Assesses where as the Tribunal allowed the plea of Assesses - Apex court partly allowed the appeal of Revenue and remit the matter to Tribunal to fix the excise duty as per the observations of Apex court and dismissed the appeals of Assesses who claimed total exemption and held that On a perusal of the circulars dated 12.3.1998 and 1.7.2002 we do not find that they remotely relate to any exemption under the Central Sales Tax imposed on the goods. = Commissioner of Central Excise, Jaipur-II … Appellant Versus M/s. Super Synotex (India) Ltd. and others …Respondents =2014(Feb.Part) judis.nic.in/supremecourt/filename=41272