TISFAB LTD. Vs. COMMISSIONER OF C. EX., JAMSHEDPUR

JUDGEMENT

(1.) THE duty -demand is upon a finding that the deduction claimed towards Sales Tax is not on actual basis, but on payable basis. There is also demand on the ground that freight charged is more than the actual freight incurred.

(2.) PRIMA facie, there is no merit in the demand, because the deduction permissible is of taxes payable. Further, it is well -settled that in regard to freight, differences arising between actual and charged cannot form part of the assessable value, since excise is a levy on manufacture and cannot take in any payments towards unconnected items like freight.

(3.) THE Stay Petition is allowed and recovery stayed till disposal of the appeal.