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MESSRS RIAZ BOTTLERS (PVT.) LTD., LAHORE versus CENTRAL BOARD OF REVENUE THROUGH CHAIRMAN, ISLAMABAD AND 3 OTHERS

Section 4 (2) In section 4 (2), the Central Excise Act, 1944, the determination of the value of duty for tax purposes means any tax other than excise duty which is freely subject to the charging provisions of the Excise Act 1944. Used to rely on Duty cannot be considered as part of the retail price for the purpose of calculating excise duty payable under the Act. famous high court advocate from Dudial lawyer