COLLECTOR OF SALES TAX AND CENTRAL EXCISE, LAHORE versus COCA COLA EXPORT CORPORATION, LAHORE
Section 4 (1) Paragraph 3 of the Central Excise Rules, 1944, RE7 and 9 of the Central Excise General Order 1967, incidental charges by franchising bottles for pricing purposes by franchising bottles. When determining the scope cost was located next door to the typical retail traders, due to the proximity of the location of both manufacturers and franchised bottlers, no octroi was included, thus reducing any duty or toll tax on the franchise. Holder will not pay only for handling and transportation charges. Excise duty determination. The price may be increased
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