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

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

Sections 14 and 14(1-A) are clear and explicit. The Rules and the Act, therefore, must be construed, having regard to the basic principles of interpretation in mind. 11. What would, therefore, be excluded for computing the assessable value for the purpose of levy of customs duty, inter alia, has clearly been stated therein, namely, any amount paid