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    <title>Amendment in Notification No. 49/2023- State Tax dated 16th October 2023</title>
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    <description>Supplies of specified packaged goods-pan masala and defined tobacco and tobacco substitute products-must be valued using the declared retail sale price on the package. &quot;Retail sale price&quot; is defined as the maximum price declared for sale to the ultimate consumer and where multiple prices are declared, the maximum applies; an increased declared price at any stage is treated as the retail sale price; area specific declared prices apply to supplies in those areas. Tariff terms and interpretive rules from the First Schedule to the Customs Tariff Act, 1975 apply to this clause.</description>
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