2005 INSC 0047
                                    SUPREME COURT OF INDIA

                            Commissioner of Central Excise, Aurangabad

                                                      Vs.

                                     Videocon International Limited

                                           C.A.No.3665 of 1999

                    (S. H. Kapadia, S. N. Variava and Dr. AR. Lakshmanan JJ.)

                                                 12.01.2005

                                                JUDGMENT

S. H. Kapadia, J.

1. In all these matters the concerned Assessee was only selling its products through their
Depots. In some States where the Assessee had to pay sales tax they deducted the sales tax
paid from the price of the goods. In States where the Assessee had benefit of exemption from
sales tax, they paid sales tax on price without deducing the sales tax element. The
Department contended that as the price was higher in that State, that price should be
applicable for sales throughout India. Such a stand is clearly untenable.

2. The Assessees, in all these cases have succeeded, and rightly so, before the Collector
(Appeals) and the Tribunal. The position being so clear it is surprising that a decision to file
Civil Appeals was taken. We see no substance in these Appeals. They all stand rejected.
However, there will be no order as to costs.

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