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        F. Acts / Amendment Acts

        Section 137 - Amendment of section 4A

        Finance Act, 2003
        Chapter IV
        INDIRECT TAX

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        Retail sale price rules expanded: undeclared or altered packaged excisable prices trigger confiscation and prescribed valuation. Amendment to section 4A makes packaged excisable goods removable without correct retail sale price declaration or with tampered/altered prices liable to confiscation; the retail sale price is to be ascertained as prescribed and treated as the retail sale price. Retail sale price is defined as the maximum consumer price including taxes, freight, commission and ancillary charges, with a proviso for cases where law requires exclusion of taxes. Multiple declared prices default to the maximum; increased prices after clearance and area-specific prices are each deemed the retail sale price for valuation purposes.
                          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 rules expanded: undeclared or altered packaged excisable prices trigger confiscation and prescribed valuation.

                              Amendment to section 4A makes packaged excisable goods removable without correct retail sale price declaration or with tampered/altered prices liable to confiscation; the retail sale price is to be ascertained as prescribed and treated as the retail sale price. Retail sale price is defined as the maximum consumer price including taxes, freight, commission and ancillary charges, with a proviso for cases where law requires exclusion of taxes. Multiple declared prices default to the maximum; increased prices after clearance and area-specific prices are each deemed the retail sale price for valuation purposes.


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