SHABINA ABRAHAM vs. COLLECTOR OF CENTRAL EXCISE & CUSTOMS

price is the sole consideration for the sale:” (4) For the purposes of this section, - (a) “assessee” means the person who is liable to pay the duty of excise under this Act and includes his agent;” 11. Recovery of sums due to Government. - In respect of duty and any other sums of any kind payable to the Central Government under

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

WIPRO LTD. vs. ASST. COLLECTOR OF CUSTOMS

The appeals are allowed in the aforesaid terms with no order as to

price, again mandates that it is to be “to the extent they are incurred by the buyer”. That would clearly mean the actual cost incurred. Likewise, Clause (e) of sub-rule (1) of Rule 9 which deals with other payments again uses the expression “all other payments actually made or to be made as the condition of the sale

COMMNR. OF CUSTOMS, AHMEDABAD vs. M/S. ESSAR STEEL LTD

2) it was stated that the purchaser would purchase the property from the seller at the stated price. Upon construing the terms 26 Page 27 JUDGMENT of the conditions, it was opined: (SCC p. 749, para 24) “24. Therefore, the process licence fees of DM 20,00,000 was rightly added to the purchase price by the Collector of Customs

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

36 per kg against its own ₹ advance licence for exports. 6) Advance licence is issued under the EXIM Policy. The holder of the advance licence could procure imported raw material against the said licence for manufacture of finished goods. However, as Civil Appeal No. 1834 of 2006 Page 6 of 23 Page 7 JUDGMENT per para 7.7 of the EXIM