Declaration of retail sale price required: failure or tampering renders excisable goods liable to confiscation. The amendment inserts sub section (4) into section 4A providing that if a manufacturer removes excisable goods without declaring the retail sale price on packages, declares a retail sale price that is not the sole consideration for the sale, or tampers with, obliterates or alters such declaration after removal, such goods shall be liable to confiscation.
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.
Declaration of retail sale price required: failure or tampering renders excisable goods liable to confiscation.
The amendment inserts sub section (4) into section 4A providing that if a manufacturer removes excisable goods without declaring the retail sale price on packages, declares a retail sale price that is not the sole consideration for the sale, or tampers with, obliterates or alters such declaration after removal, such goods shall be liable to confiscation.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
