Determination of retail sale price: prescribed rules set method for valuing excisable goods under the Act. Rule 3 mandates that the retail sale price of any excisable goods must be determined in accordance with the procedures and criteria set out in these rules, implementing the statutory requirement to value excisable products under the Act.
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Provisions expressly mentioned in the judgment/order text.
Determination of retail sale price: prescribed rules set method for valuing excisable goods under the Act.
Rule 3 mandates that the retail sale price of any excisable goods must be determined in accordance with the procedures and criteria set out in these rules, implementing the statutory requirement to value excisable products under the Act.
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