https://www.taxtmi.com/caselaws?id=191205 Where the statute deems the maximum of multiple declared retail sale prices to be the retail sale price for valuation, a delegated declaration form may validly require disclosure of the highest such price because it merely implements the statutory scheme and does not travel beyond the Act. The challenge under Article 301 also fails because the requirement does not restrict inter-State movement of goods; it only provides a uniform basis for excise valuation. The impugned note was therefore held valid and consistent with Section 4A. en-us Tue, 20 Jul 1999 00:00:00 +0530 Fri, 24 Mar 2017 16:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191205 Where the statute deems the maximum of multiple declared retail sale prices to be the retail sale price for valuation, a delegated declaration form may validly require disclosure of the highest such price because it merely implements the statutory scheme and does not travel beyond the Act. The challenge under Article 301 also fails because the requirement does not restrict inter-State movement of goods; it only provides a uniform basis for excise valuation. The impugned note was therefore held valid and consistent with Section 4A. Case-Laws Central Excise Tue, 20 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191205