COLLECTOR, CENTRAL EXCISE, CUSTOM HOUSE, LAHORE versus RIAZ BOTTLERS (PVT.) LTD., LAHORE
Section 4 (2) Sales Tax Act (VII of 1990), Section 3 Central Excise Duty Procedure Manufacturers have emphasized the decision of the authorities before the High Court's constitutional application and the High Court Was instructed not to include such charges while the recovery of excise duty, along with the retail price of the goods / articles of duty, was to be fixed by the manufacturer. Which shall include all charges and taxes other than the sales tax levied and received under Section 3 of the Sales Tax Act 1990, while also excluding all duties and taxes imposed by the manufacturer on such pricing. Which only had to be taken into account by the manufacturer / his / her payer and tax payer, while fixing the retail price of the goods was like relying on the manufacturer to determine the retail price of the goods / articles. And they cannot be accused of being accused of preparing goods or articles for sale. What was meant to be, airborne water / juice was supplied to wholesalers and retailers in a non-fatal condition, so cooling charges could not be included in the retail price of articles / goods sold where section 4 (2) of the Central Excise Act 1944 According to the retail price printed on each bottle or packet, excise duty will be charged only. The retail price set by the manufacturer, considering that the manufacturer did not raise any money for the cooling process, did not receive such charges at the retail price set by the manufacturers / producers. can go. When come
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