Introduction to Central Excise Act 1944 with special emphasis on Constitution of India

TaxByKK - GST Expert
TaxByKK - GST Expert
11 هزار بار بازدید - 10 سال پیش - We have analysed following two
We have analysed following two entries relating to Excise Act 1944

Union List. Entry No 84

Duties of excise on tobacco and other goods manufactured or produced in India except alcoholic liquors for human consumption, Opium, Narcotics but including medicinal and toilet preparations containing alcoholic liquors, Opium, Narcotics.

State List. Entry No 51

Duties of excise on alcoholic liquors for human consumption Opium, Narcotics.

We have discussed the concept of Constitution of India
What is levy, collection and assessment
What is the difference between Act and Rules,
Duties of excise can be levied by both Central and State Govt. But power is bifurcated between manufacture of different types of goods.

Lecture series on direct tax and indirect tax by tax expert K K Agrawal. Visit us at http://www.taxbykk.com/
10 سال پیش در تاریخ 1393/05/26 منتشر شده است.
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