Abatement Towards Sales Tax has to be allowed in terms of Sales Tax Liability at time of Clearance

The CESTAT ruled that abatement towards sales tax must be allowed in accordance with sales tax liability at the time of clearance of goods. The issue revolved around whether an abatement could be claimed after goods had been cleared. The Tribunal held that such abatement is legally permissible, offering clarity to businesses on their eligibility for tax adjustments post-clearance.