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India CENVAT: In CCE v Maruti Suzuki India Ltd  (2014 (307) ELT 625), the Supreme  Court held that retention of 50% of  sales tax amount under the tax  concession granted by the State had to  be treated as additional consideration  subject to central excise duty since  deduction of sales tax was available  only when such tax was actually paid to  the Sales Tax Department.

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India CENVAT: In CCE v Maruti Suzuki India Ltd (2014 (307) ELT 625), the Supreme Court held that retention of 50% of sales tax amount under the tax concession granted by the State had to be treated as additional consideration subject to central excise duty since deduction of sales tax was available only when such tax was actually paid to the Sales Tax Department.

http://www.pwc.com/en_US/us/tax-services/publications/insights/assets/pwc-pwcs-india-indirect-tax-newsletter-october-2014-issue.pdf

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