Pre-packaged and labelled goods exclusion clarified; Schedule entries amended and definition aligned with Legal Metrology Act. The notification amends the State Tax (Rate) Schedule by substituting the phrase 'other than pre-packaged and labelled' in numerous column (3) entries, substitutes the entry for curd and related dairy products to exclude pre-packaged and labelled variants, omits specified serial-numbered entries, removes specified words such as 'purified' where directed, and replaces prior ANNEXURE I carve-outs with the uniform qualifier. The Explanation is revised to define 'pre-packaged and labelled' by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.
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.
Pre-packaged and labelled goods exclusion clarified; Schedule entries amended and definition aligned with Legal Metrology Act.
The notification amends the State Tax (Rate) Schedule by substituting the phrase "other than pre-packaged and labelled" in numerous column (3) entries, substitutes the entry for curd and related dairy products to exclude pre-packaged and labelled variants, omits specified serial-numbered entries, removes specified words such as "purified" where directed, and replaces prior ANNEXURE I carve-outs with the uniform qualifier. The Explanation is revised to define "pre-packaged and labelled" by reference to the Legal Metrology Act, 2009. The amendments take effect on 18 July 2022.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
