Definition of pre-packaged and labelled revised for retail goods; gene therapy added to the tax schedule, effective immediately. The notification amends the State Tax (Rate) schedule by adding an entry for Gene Therapy and substitutes clause (ii) of the Explanation to redefine 'pre-packaged and labelled' to mean commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear its declarations, subject to an upper pack-size threshold; the amendments take immediate effect.
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Provisions expressly mentioned in the judgment/order text.
Definition of pre-packaged and labelled revised for retail goods; gene therapy added to the tax schedule, effective immediately.
The notification amends the State Tax (Rate) schedule by adding an entry for Gene Therapy and substitutes clause (ii) of the Explanation to redefine "pre-packaged and labelled" to mean commodities intended for retail sale that are pre-packed under the Legal Metrology Act and required to bear its declarations, subject to an upper pack-size threshold; the amendments take immediate effect.
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