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COLLECTOR OF CUSTOMS, CENTRAL EXCISE AND SALES TAX versus MAHBOOB INDUSTRIES (PVT.) LTD.

Sections 2 (16), 2 (33), 3, 33 (4) and the Sixth Schedule to the Central Excise Act (1944), Section 2 (25) and 3 Central Excise Rules, 1944, R210 notification section RO No. 456 ( I)) /, 96, dated 6 6 supply 1996 Tax 1996 Tax Taxable Supply Poly bag Poly bag, was the manufacture of the respondents vegetable ghee / oil manufacturers and the authorities collected sales tax on polythene poly bag and the Central Excise Duty. Issue notices in which vegetable oil / oil was high. In using constitutional jurisdiction, the court declared polyethylene poly bags to be an integral part of vegetable curry and is not a separate product liable to receive the central excise tax and sales tax. Section 2 (25) of the Central Excise Act, 1944, involves the process of incidental or sub-reproduction, re-melting, reconfiguration, repair or repair and packing or replicating processes until the completion of a synthetic product. Product pouches / poly bags that were manufactured by respondents were able to be marketed and would not matter, even if the change in polythene bag was made for self or home use notification. Section R456 (I) / 96, 136 of the Central Excise Act, 1944, and section 3 of the Sales Tax Act, 1990, 1996, clearly governed Apply Poly bag that was put into the business and they were not exempt from sales tax under the provisions of Sales Tax Act read with section 3 of the Sixth Schedule. 1990 The fact that vegetable oils / ghee are exempt from the Central Excise and Sales Tax is the product / activity of the polytechnic poly bag as a viable activity or product scope. inheritance advocates near Bolan lawyer