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Federal
Excise Act, 2005 |
Value
of goods sold at retail price |
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| Where any good is chargeable to a duty
on the basis of retail price, duty thereon shall be paid
on the retail price fixed by the manufacturer, inclusive
of all charges and taxes, other than sales tax levied
and collected under section 3 of the Sales Tax Act, 1990,
at which any particular brand or variety of such goods
should be sold to the general body of consumers or, if
more than one such price is so fixed for the same brand
or variety, the highest of such price. |
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© 2005, All Rights Reserved, RASG |
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