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TypeBare Act JurisdictionCentral Government

Finance (No. 2) Act, 1998 Section 105

Amendment of Section 4a

~1 min read
https://sooperkanoon.com/act/25867

Bare act section · Research

About this section

Finance (No. 2) Act, 1998 Section 105 is part of Finance (No. 2) Act, 1998 - Amendment of Section 4a. Read the section text below and explore Indian court judgments that cite it.

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Section Text

In the Central Excise Act, 1944 (hereinafter referred to as the Central Excise Act), in section 4A, for Explanation 1, the following Explanation shall be substituted, namely:--

'Explanation 1.-- For the purposes of this section, "retail sale price" means the maximum price at which the excisable goods in packaged from may be sold to the ultimate consumer and includes all taxes local or otherwise, freight, transport charges, commission payable to dealers, and all charges towards advertisement, delivery, packing, forwarding and the like, as the case may be, and the price is the sole consideration for such sale.'.

Frequently asked questions

What does Finance (No. 2) Act, 1998 Section 105 provide?

Section Section 105 of the Finance (No. 2) Act, 1998 (Amendment of Section 4a) is reproduced on this page as part of the Finance (No. 2) Act, 1998. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance (No. 2) Act, 1998 Section 105?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance (No. 2) Act, 1998 Section 105. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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