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AIZAD BEVERAGE INDUSTRIES (PVT.) LTD. SUMUNDARI ROAD, FAISALABAD versus ADDITIONAL COLLECTOR EXCISE, FAISALABAD


Duty charge on retail price fixed by Section 4 (2) Manufacturer Federal Board of Revenue, in consultation with Pakistan Beverage Manufacturers Association, 250 ml bottle retail price was reported at Rs 450, including central excise Duty included. For the purpose of imposing excise duty, on the basis of the price reported by the sales tax, the retail price at Rs. 3103 per person registered / person who paid excise duty at the rate of 3 bottles per bottle. Under section 4 (2) of the Central Excise Act 1944, objections to the collection of excise duty and sales tax were made on the basis of an agreement between the Central Board of Revenue and Beverage Manufacturers Association, the only case being fixed in prices. Manufacturers need to know the difference between consumer price and retail price in the case of drinking water, in which case legality leads to litigation. The taxpayers and the department were excluded for lack of realization in the context of airborne water distribution, attributable to the fact that the state of the air water, when it left manufacturing cover, Was different. It was used immediately as drinking water bottles, when the manufacturing cover was left out, was non-expensive, and was then delivered to retailers, and it was only available in winter stores at retail stores. The process used to be done, so are the products. Ready for consumption, that is, under the law, to be used as an instant drink manufacturer, only those charges were bound to add to the retail price when it was only up to that point.

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