M.F.M.Y. INDUSTRIES LTD. versus ADDITIONAL SECRETARY,
Section 7 Central Excise and Salt Act (I of 1944); First Schedule, Item 07 01 and PCT 48 07 Notification No. Sec. O 620 (1) / 83, dated 7 6 1983, for designs on imported paper rolls. Assissee's obligation to pay a single sales sales tax in the import market of paper rolls specially prepared for the transfer of printed / designed documents to the Assisi was the reason for such production. The product specification was included in PCT 49 08 which states that when the goods manufactured by Assisi were taken out in detail. The provisions of the First Schedule, Central Excise and Salt Act 1944, provided by PCT 48 07, are inconsistent with the specification described in Chapter 49 PCT of the PPT, in any way. In addition to the printing process, metal printing has been exempted from sales tax through notification. Thus Section RO 620 (1) / 83, Assisi's equipment was not liable for sales tax
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