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PAKISTAN THROUGH SECRETARY FINANCE versus MESSRS LUCKY CEMENT


Section 4 (2) Excise Duty Determination The cost of the goods for excise duty purposes will be charged at the retail price fixed by the manufacturer, which will include charges, excluding sales tax, in any case, duty. Will not be taken to be added. The terms used in section 4 (2) of the Central Excise Act 1944 will not include both duty and tax and exclude other excise duty in fixing the retail price of the goods, Inclusion will be illegal excise duty only after the retail price of the goods will be charged only once.

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