Law: Central Excise Act, (I of 1944)

Section: 4(2)

(a) Central Excise Act (I of 1944)---S. 4(2)---Value of goods for purposes of excise duty determination of---Excise duty would be levied on retail price fixed by manufacturer, which would include charges, taxes other than sales tax---Term "tax". would not in all situations be taken to include "duty" for both being separate and distinct impositions---Terms "duty" and "taxes" used in S.4(2) of Central Excise Act, 1944 would not include the other---Excise duty would not be included in fixing retail price of goods, thus, such inclusion, would be illegal---Excise duty would be levied only once after retail price of goods was fixed---Same goods could not be subjected twice to levy of excise duty---Principles. The Marriage Hall Association v. Government of Sindh 1999 YLR 1247; Messrs Elahi Cotton Mills Ltd. and others v. Federation of Pakistan through Secretary M/o Finance, Islamabad and others PLD 1997 SC 582; Messrs Central Insurance Co. and others v. The Central Board of Revenue; Islamabad and others 1993 SCMR 1232; Atlas Battery Ltd. v. Superintendent Central Excise and Land Customs, Circle 'C' Karachi and others. PLD 1984 SC 86; The Province of Madras v. Messrs Boddu Paidanna & Sons AIR (29) 1942 Federal Court 33; Governor General in Council v. Province of Madras AIR (32) 1945 Privy Council 98 Federal Court; Muhammad Ismail and others v. The State PLD 1969 SC 241; Government of Pakistan and others v. 'Hashwani Hotel Limited (Messrs) PLD 1990 SC 68; Pakistan Textile Mill Owners Association, Karachi and 2 others v. Administrator of Karachi and 2 others PLD 1963 SC 137; Messrs Hirjina & Co. (Pakistan) Ltd., Karachi v. Commissioner of Sales Tax Central, Karachi 1971 SCMR 128; The State v. Zia-ur-Rahman and others PLD 1973 SC 49; United Bank Limited v. Canadian Apparel Company Ltd. and others PLD 1995 Kar. 577; Messrs Lucky Cement Limited v. C.B.R. and others 2003 PTD 1002; Pakistan Beverages Limited v. Federation of Pakistan C.P. No.D-1926 of 2002 and High Court of Sindh, Karachi, Collector of Customs and Central Excise Customs House, Multan v. Messrs Dairies, Kabirwala and others C.Ps. 1527/L to 1530/L and 1576/L to 1579/L of 2000 Supreme Court ref. (b)…

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