https://www.taxtmi.com/caselaws?id=40447 The court upheld the decision granting relief to the manufacturers by ruling that post-manufacturing costs should be excluded from the wholesale cash price for excise duty purposes. The writ petitions were allowed, directing the excise authorities to exclude any post-manufacturing costs from the wholesale cash price. The court emphasized that excise duty is a tax on the manufacture or production of goods, not on post-manufacturing activities, in line with the interpretation of "wholesale cash price" under the Central Excises and Salt Act, 1944. en-us Wed, 18 May 1977 00:00:00 +0530 Sat, 08 May 2010 12:33:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40447 The court upheld the decision granting relief to the manufacturers by ruling that post-manufacturing costs should be excluded from the wholesale cash price for excise duty purposes. The writ petitions were allowed, directing the excise authorities to exclude any post-manufacturing costs from the wholesale cash price. The court emphasized that excise duty is a tax on the manufacture or production of goods, not on post-manufacturing activities, in line with the interpretation of "wholesale cash price" under the Central Excises and Salt Act, 1944. Case-Laws Central Excise Wed, 18 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40447