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Excise duty case law |
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अगर कोई “Assessee” collect किया गया sales tax किसी Incentive Scheme के तहत सरकार को जमा नही करवाता है तो कà¥à¤¯à¤¾ उस न जमा कराये गठsales tax को assessable value मे जोड़ कर उतà¥à¤ªà¤¾à¤¦ शà¥à¤²à¥à¤• (Excise Duty) देना पड़ेगा ??
Case law:- CCEx v. Super Synotex (India) Ltd. 2014 (301) ELT 273 (SC) .
Analysis (विशà¥à¤²à¥‡à¤·à¤£):-
करदाता “Manmade Fibre Yarns” का निरà¥à¤®à¤¾à¤£ करता था जिस पर excise duty लगती थी। बेचते समय उसने buyer से 100% sales tax लिया लेकिन उसने “Sales Tax New Incentive Scheme for Industries, 1989” का लाठउठाते हà¥à¤ Sales Tax का 75% हिसà¥à¤¸à¤¾ अपने पास रखा बाकी का सरकार को जमा करवा दिया। जब Excise Duty देने की बारी आई तो पूरा 100% Sales Tax घटा के बाकी पर Excise Duty दे दी।
अब सरकार और करदाता के बीच बहस का मà¥à¤¦à¥à¤¦à¤¾ ये हà¥à¤† कि जो सेलà¥à¤¸ टैकà¥à¤¸ उसने जमा नही करवाया उस पर excise duty देनी पड़ेगी या नही। कà¥à¤¯à¥‹ कि कानून मे लिखा है कि:-
With effect from July 1, 2000 the definition of 'transaction value' reads as under:-
Transaction value means the price actually paid or payable for the goods, when sold, and includes in addition to the amount charged as price, any amount that the buyer is liable to pay to, or on behalf of, the assessee, by reason of, or in connection with the sale, but does not include the amount of duty of excise, sales tax and other taxes, if any, actually paid or actually payable on such goods.
निरà¥à¤£à¤¯:-
The Apex Court held that such retained amount has to be treated as the price of the goods under the basic fundamental conception of "transaction value" as substituted with effect from 1.7.2000 and therefore, the assessee is bound to pay excise duty on the said sum.
The Review Petition filed against the aforesaid judgment has been dismissed by the Supreme Court in Bharat Roll Industry (Pvt.) Ltd. v. Commissioner - 2015 (317) ELT A187 (SC)
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