Excise exemption for packaged supari with declared retail price, limited to packages sold at a specified low capped price. Insertion of a new tariff entry granting excise exemption to scented supari where the retail sale price is declared on the package and does not exceed fifty paisa per package. The amendment also supplies an explicit definition of 'retail sale price' to include all taxes, freight, commissions and charges related to sale, and requires that the declared price be the sole consideration for the sale.
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.
Excise exemption for packaged supari with declared retail price, limited to packages sold at a specified low capped price.
Insertion of a new tariff entry granting excise exemption to scented supari where the retail sale price is declared on the package and does not exceed fifty paisa per package. The amendment also supplies an explicit definition of "retail sale price" to include all taxes, freight, commissions and charges related to sale, and requires that the declared price be the sole consideration for the sale.
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