TaxTMI 
TaxTMI 
Valuation - Maximum Retail Price in case of multi piece packages
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....tion 4 A in respect of 'multi-piece packages', on the basis of claim made by certain manufacturers that there is no statutory requirement for declaration of retail sale price on such packages under Standards of Weights and Measures Act, 1976 or any rules made there under. 2. The matter has been examined . multi-piece package has been defined under Rule 2 of the Standards of Weights and Measures (....
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....of individual pieces of the commodity contained in such packages. However under rule 34 exemption in respect of certain packages have been provided. In particular sub rule (b) to rule 34 provides that the MRP provisions do not apply to a package containing a commodity if the net weight or measure of a Commodity is 10 grams or 10ml or less, if sold by weight or measure. Some manufacturers have clai....
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....ece package (if such individual pieces are capable of being sold separately) is statutorily required under rule 17 (1) of the Standards of Weights and Measures (Packaged Commodities) Rules, 1977. 5. In view of the above statutory requirements for declaration of retail sale price under the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 for multi-piece packages, it is clarifie....