Pre-packaged and labelled goods exclusion clarified under state tax rates, defined by the Legal Metrology Act and applied across schedule entries. Amends the State Tax (Rate) Schedule by substituting recurring provisos with the phrase ', other than pre-packaged and labelled' for multiple serial entries, substitutes certain full entries (notably dairy and sugar items) to exclude pre-packaged and labelled forms, omits specified serial entries, and replaces the Explanation clause to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009, thereby narrowing previous exclusions and clarifying applicability of the Schedule.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled goods exclusion clarified under state tax rates, defined by the Legal Metrology Act and applied across schedule entries.
Amends the State Tax (Rate) Schedule by substituting recurring provisos with the phrase ", other than pre-packaged and labelled" for multiple serial entries, substitutes certain full entries (notably dairy and sugar items) to exclude pre-packaged and labelled forms, omits specified serial entries, and replaces the Explanation clause to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009, thereby narrowing previous exclusions and clarifying applicability of the Schedule.
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