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        F. Acts / Amendment Acts

        Section 105 - Amendment of section 4A

        Finance (No. 2) Act, 1998
        EXCISE

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        Retail sale price definition expanded to include taxes, freight, commissions and ancillary charges as sole consideration. Amendment substitutes the Explanation to section 4A to define retail sale price for excisable packaged goods as the maximum price at which such goods may be sold to the ultimate consumer; the price is the sole consideration and includes all taxes (local or otherwise), freight, transport charges, dealer commission, and charges for advertisement, delivery, packing, forwarding and the like.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Retail sale price definition expanded to include taxes, freight, commissions and ancillary charges as sole consideration.

                                Amendment substitutes the Explanation to section 4A to define retail sale price for excisable packaged goods as the maximum price at which such goods may be sold to the ultimate consumer; the price is the sole consideration and includes all taxes (local or otherwise), freight, transport charges, dealer commission, and charges for advertisement, delivery, packing, forwarding and the like.


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