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This cluase has been substituted by SRO 824(I)/99 dated 8th July
1999.
(6AA) Tax
shall be collected at the rate of two and one half per cent in the case of an importer of
edible oils being an industrial undertaking engaged in the manufacture of vanaspat ghee or
oil, and at the rate of four per cent in the case of other importers of such oils, of the
value of edible oils as increased by the customs-duty and sales tax, if any, levied
thereon.