Amendment in Notification No. S.O. 241, dated the 30th September, 2023

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Governor of Bihar, on the recommendations of the Council, hereby makes the following amendment in the Commercial Taxes Department notification No. S.O. 241, dated the 30th September, 2023, published in the Bihar Gazette, Extraordinary, vide number 787, dated the 30th September, 2023, namely: - In the said notification, after clause (iii), the following clause shall be inserted, namely: - ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 00 Products containing tobacco or reconstituted tobacco and intended for inhalation without combustion 6. 2404 19 00 Products containing tobacco or nicotine substitutes and intended for inhalation without combustion Explanation. - For the purposes of this clause, - (a). "retail sale price" means the maximum price declared on goods at which such goods in pack....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the retail sale price for the purposes of valuation of the specified goods intended to be sold in the area to which the retail sale price relates. (e). "tariff item", "heading", "sub-heading" and "Chapter" shall mean respectively a tariff item, heading, sub-heading, and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); (....