RIAZ BOTTLERS (PVT.) LTD. versus CENTRAL BOARD OF REVENUE
Central Excise and Salt Act 1944 Section 4 (2) Constitution of the Act (1973), Article 199 CBR Letter No. 1 (20) DEB 94, dated 9-10 1999 Constitution Petition for excise duty purposes Determinants of the applicants were beverage manufacturers who were assessing the delivery of the cold to the Consumer General Organization, instructing manufacturers to issue retail price for the purpose of obtaining a central excise duty accuracy dispute in the constitutional application. The cooling charges should also be included to restrict the question of whether the charges for colds are the retail price of beverages. The price should be included and the answer to such question depends on the interpretation of the Central Board of Revenue of Section 4 (2), Central Excise Act 1944, while issuing the letter dated 12 6 1999 and rejecting the representation of the manufacturers. Huey says winter charges should be included in determining the retail price constitutional application against such a decision by Central B, in which case the required income was intact
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