Sale price declaration: assessees must periodically file retail price and abatement details for notified goods with the proper officer. Amendment imposes a mandatory sale price declaration for assessees of notified goods, requiring filing with the proper officer in a form, manner and at intervals specified by the Central Board of Excise and Customs, declaring the retail sale price, any abatement on that price and other particulars the Board may specify.
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Provisions expressly mentioned in the judgment/order text.
Sale price declaration: assessees must periodically file retail price and abatement details for notified goods with the proper officer.
Amendment imposes a mandatory sale price declaration for assessees of notified goods, requiring filing with the proper officer in a form, manner and at intervals specified by the Central Board of Excise and Customs, declaring the retail sale price, any abatement on that price and other particulars the Board may specify.
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