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SALES TAX APPEAL NO.851/LB OF 2005, DECIDED ON 24TH NOVEMBER, 2005. versus SALES TAX APPEAL NO.851/LB OF 2005, DECIDED ON 24TH NOVEMBER, 2005.

Appellant was primarily engaged in the marketing and distribution of liquid petroleum gas (LPG) for the purposes of Section 4 (1), 3 and 3B duty. The pricing of the cylinders was determined depending on the salon vouchers or the receipts for purchase of separate business locations by the appellant distributors in the city, the names of the buyers of the cylinders on each voucher were specifically indicated. The buyers of the cylinders were also prepared for cross inspection as shown in the vouchers. The Adjuncting Officer had rationally used his mind to determine the fair and normal cost of the cylinder from Rs. 1500 to Rs. The price should be deducted. Acting on Diagnostic Pricing Act, 1944 The cost of testing the cylinders at the original stage was properly assessed and the appellant was heard appropriately at the actual stage and he was liable for Central Unit Duty and Section 3. The B was provided with an appropriate opportunity to defend the charge of dismissal of additional duty obligations. The Central Excise Act, 1944, was properly adopted, and, with fair judgment against the appellants, whose sentence was properly imposed, the appeal was dismissed due to the competence of the Appellate Tribunal. Was done top advocates from Deh Pathaan lawyer