Central Excise and Salt Act 1944
21st May, 2015
Where there is no essential difference in identity between the original commodity and post processed article – would processing stage would mean manufacturing and open to excise levy was the issue before Court.
20th Apr, 2015
“Arrangement” to avoid tax spoken must be something by which the assessee and the related person “arrange” that the goods are sold at something below the normal price, so that tax is either avoided or […]