https://www.taxtmi.com/acts?id=16091 Where the point of taxation cannot be ascertained because invoice date, payment date, or both are unavailable, the Central Excise officer may require production of accounts, documents or other evidence, consider the effective tax rate at different times, and, after giving an opportunity of being heard, record a written order determining the point of taxation to the best of his judgment. en-us Sat, 17 Mar 2012 16:46:32 +0530 Sat, 17 Mar 2012 16:46:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16091 Where the point of taxation cannot be ascertained because invoice date, payment date, or both are unavailable, the Central Excise officer may require production of accounts, documents or other evidence, consider the effective tax rate at different times, and, after giving an opportunity of being heard, record a written order determining the point of taxation to the best of his judgment. Act-Rules Service Tax Sat, 17 Mar 2012 16:46:32 +0530 https://www.taxtmi.com/acts?id=16091