Accounting of additional duty on tea: deposits may be recorded under Receipt Awaiting Transfer pending opening of new head. Amounts of additional duty of excise on tea and tea waste deposited by assessees prior to opening of a designated head of account are to be recorded temporarily under the sub head Receipt Awaiting Transfer within Major Head UED (00380086), and subsequently transferred to the new head when opened; Commissioners are to inform assessees accordingly.
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.
Accounting of additional duty on tea: deposits may be recorded under Receipt Awaiting Transfer pending opening of new head.
Amounts of additional duty of excise on tea and tea waste deposited by assessees prior to opening of a designated head of account are to be recorded temporarily under the sub head Receipt Awaiting Transfer within Major Head UED (00380086), and subsequently transferred to the new head when opened; Commissioners are to inform assessees accordingly.
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