SHAHEEN PAPER AND BOARD INDUSTRIES (PVT.) LTD., KASUR versus ADDITIONAL COMMISSIONER INLAND REVENUE (ADJUDICATION), LAHORE
Sections 3 and 4 of the Central Excise Duty Principals excise duty were to be assessed on the value of the product / paper and calculated the cost according to section 4 of the Central Excise Act, 1944, for the purpose of valuation. The appraisal was the wholesale cash value for which the goods were sold for delivery at the point of manufacture and, at the time of termination, the taxpayer / manufacturer on any trade discount offered the distributor the cash for their product / ( Paper), which is what they sell to wholesalers and wholesalers, passing into the same market as the distributor's cash When they receive the goods from the factory, he had taken a cut of the discount, which distribute our own. , The second part is being done for wholesale dealers to whom they sell goods Appellant / Manufacturer believed that distributor is a privileged person and manufacturer's agent, section of Discount All Central Excise Act 1944 4 His trade was not considered exempt. Alternatively it was claimed that only part of the deduction should be deducted for wholesalers, introduction of distributor between distributor and wholesaler was unnecessary and one on which excise duty was paid. Will have an impact. , Which was paid for the purpose of assessing duty, was not material, whether their introduction was necessary or not, the law intended that excise duty manufacturers should be paid the amount they actually owed. Additional duty received was demanded. As an authority invalid, it was not enforceable, in the eyes of the law
