5 results for “disallowance”+ Section 14(3)clear
Sorted by relevance
14. It can be seen that the common thread running through Section 4, whether it is prior to 1973, after the amendment in 1973, or after the amendment of 2000, is that excisable goods have to have a determination of “price” only “at the time of removal”. This basic feature of 18 Page 19 JUDGMENT Section 4 has never changed