COMNR. OF CUSTOMS & EXCISE, BANGALORE vs M/S. SUJATA TEXTILE MILLS LTD. — C.A. No. 1499/2000

Summary: C.A. No. 001499/2000 On March 3, 2005, the Supreme Court disposed of seven consolidated appeals concerning excise duty valuation under the Central Excises and Salt Act, 1944. The Court held that Karnataka's "turnover tax" (payable by registered dealers but not recoverable from customers) can be deducted from goods' valuation even before actual payment, rejecting the Department's practice of disallowing deductions where invoices didn't separately show turnover tax. The Court clarified the Department may later demand proof of actual payment and revalue goods if the tax remains unpaid after prescribed procedures. No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.