Applicability of SWM (PC) Rules to assessment under Section 4A clarified; earlier circulars treated as redundant. The Board, having declined to seek review in the Jayanti Food Processing matter, re-examined applicability of the SWM (PC) Rules, 1977 to assessment under Section 4A and consequently treated Circular No. 843/01/2007 as redundant and the illustrations in paragraphs 3 and 4 of Circular No. 625/16/2002 on bulk sales as redundant; trade and field formations are to be informed and receipt acknowledged.
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Applicability of SWM (PC) Rules to assessment under Section 4A clarified; earlier circulars treated as redundant.
The Board, having declined to seek review in the Jayanti Food Processing matter, re-examined applicability of the SWM (PC) Rules, 1977 to assessment under Section 4A and consequently treated Circular No. 843/01/2007 as redundant and the illustrations in paragraphs 3 and 4 of Circular No. 625/16/2002 on bulk sales as redundant; trade and field formations are to be informed and receipt acknowledged.
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