CBEC asks AO to follow SC's verdict, i.e, only VAT paid under Abatement Scheme is excludible from as

EXCISE & CUSTOMS LAWS : Section 4 of The Central Excise Act, 1944 - Valuation Under Central Excise - Transaction Value - Exclusion of Actual Duties and Taxes - Position Prior to 1-7-2000 - Instruction in Light of Judgment of Supreme Court on Sales Tax Incentive Scheme