Section 3 (1) (a) and (4), pay in accordance with the terms of Section 3 on the price of all goods manufactured or manufactured by the Production Central Excise and Salt Act (of 1944), Section 3 sales tax manufacturer and producer. Will be. ()) Sales tax is payable when the goods are delivered to the buyer or when the property in the goods is passed to the buyer where the Central Board of Revenue directs the sales tax under section 3 (1) (a) and Submitted that it is obliged to collect income under section 3 of the Central Excise and Salt Act 1944 and all other provisions of the said Act and the rules made thereunder shall apply in spite of the Sales Tax Act if the Central Board of Revenue Directs the sales tax to be payable and in such a situation central to the recovery of excise duty manners and practices. Can be recovered in accordance with the provisions of the Excise and Salt Act 1944 and thus will be quite different from the scheme provided for in section 3 (I). (a) and (4) Sales Tax Act 1951
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