COMMISSIONER OF CENTRAL EXCISE, NAGPUR-I vs. M/S. INDORAMA SYNTHETICS (I) LTD

134) ELT 230 Civil Appeal No. 1834 of 2006 Page 3 of 23 Page 4 JUDGMENT treated as additional consideration for the purpose of arriving at 'transaction value' as per the definition thereof under Section 4 of the Act. 3) Pertinently, the decision of the Tribunal in IFGL's case stands overruled by this Court in Commissioner of Central Excise

COMMNR.,CENTRAL EXCISE & CUSTOMS, KERALA vs. M/S. LARSEN & TOUBRO LTD

Appeals are disposed of

price would be left to the whims and fancies of the assessing authority. This argument was repelled by this Court after setting out Sections 2(g) and 2(ja), which define “sale” and “works contract”. The Court then went on to discuss Sections 9(2) and 13(3) of the Central Sales Tax Act. Section 9(2) of the Central