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Archive: 11 January 1994

Posts in 11 January 1994

Central Excise – Section 4(4) (d) – Deduction of “Sales tax payable” from the cum-duty price – Regarding –

January 11, 1994 1030 Views 0 comment Print

Circular No. 2/2/94-CX The issue regarding actual amount of “Sales tax payable” which can be deducted from the cum-duty-price for purpose of determining assessable value for excise purposes has been raised by Internal Audit in Bombay and AG”s audit as well. The matter was referred by Principal Collector, Bombay to Branch Secretariat, Bombay, of law Ministry and they have opined

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