Law: Sales Tax Act, 1990

Section: 3

Law: Central Excise Act, (I of 1944)

Section: 4(2)

Law: Federal Excise Act, 2005

Section: 8(1)(ca)

[Sales Tax Act, 1990 (VII of 1990)].......Section 3 - Federal Excise Act, 2005, Section 12(4) Central Excise Act, 1944, Section 4(2) -Scope of tax - Determination of - Retail price Mis-decIaration of assessable value of aerated beverages - Increase of declared retail price including cost of chilling activating - Show Cause notice - Directions to deposit federal excise duty on consumers price - Charges of sales tax-charge of additional duty, default surcharge and imposition of penalty - Validity - Whether retail price is to be inclusive of all charges incurrent by manufacturer and tax and tax payable by him other than sales tax levied and collected u/s 3 of Sales Tax Act, 1990-Held yes-Whether determination of retail price for purpose is sole prerogative of manufacturer and for determination of retail price for purpose of charging federal excise duty central excise duty, he has to include all charges incurred by him in order to make product marketable - Held yes - Whether revenue can discard or challenge retail price so fixed by manufacturer only if it can help credible evidence establish that manufacturer has not accounted for in retail price cost of activity performed by him - Held yes-Whether if chilling activity is performed by retailer manufacturer cannot be burdened with chilling cost as same is not incurred by him - Held yes. The retail price is to be inclusive of all the charges incurred by the manufacturer and tax payable by him other than sales tax levied and collected u/s 3 of the Sales Tax Act, 1990. In case more than one retail price is fixed for the same brand or variety the highest of such price shall be made basis for levy of duty. There is also no cavil with the fact that the determination of retail price is the sole-prerogative manufacturer. However, for the determination of the retail price for the purpose of charging Federal Excise Duty/Central Excise Duty he has to include all the charges incurred by him in order to make the product marketable. Determination of retail price is the sole prerogative of the manufacturer who while determining it would strictly comply with the provisions of law. The Revenue can discard or challenge the retail…

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