CIR NO.843/01/2007-CX, DT. 17/01/2007
- Document type
- Circular
- Reference no.
- N
- Dated
Bulk sale of ice-cream to hotels/restaurants- Applicability of provisions of Standards of Weight & Measures(Packaged Commodities) Rules,1977
Bulk sale of ice-cream to hotels/restaurants- Applicability of provisions of Standards of Weight & Measures(Packaged Commodities) Rules,1977
2. Para 7 of the said Circular is reproduced below for ease of reference:
- 7. Instances of dispute could arise between the department and the assessee as to whether, in respect of a particular commodity/transaction, the assessee is exempted from declaring the retail price or not. In case of such doubt a clarification may be obtained from the concerned Deptt. (generally the Metrology Deptt.) of the State Government.
4. In view thereof, and in the light of para 7 of Circular No. 625/16/2002CX , dated 28th February, 2002, it stands clarified that bulk sale of ice cream in packages to hotel/catering industry etc. is required to comply with the provisions of Standards of Weight & Measures (Packaged Commodities) Rules, 1977, and accordingly, the assesee is required to declare the retail sale price on such packages.
5. Trade and Field formations may be suitably informed.
6. Hindi version will follow.
7. Receipt of this Circular may kindly be acknowledged.
(Gaurav Sinha)
Under Secretary (CX.I)