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HomeIndirect TaxesAverage Sale Price Can’t Be Basis for Alleging Undervaluation: CESTAT 

Average Sale Price Can’t Be Basis for Alleging Undervaluation: CESTAT 

Indirect Taxes

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By Mariya Paliwala
cestat

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The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a central excise duty demand of over ₹3.13 crore raised against a pharmaceutical manufacturer, holding that duty liability cannot be determined on the basis of average sale prices or limited sample invoices without corroborative evidence.  The bench of Ashok…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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