Global Tax Guru , Welcome Mr. Obama

Global Tax  Guru , Welcome Mr. Obama



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No importer shall sell, distribute, deliver, display or store for sale any commodity in the packaged form unless the package complies with in all respects, the provisions of the LEGAL METROLOGY ACT, 2009 and rules made there under.

Goods can be seized if provisions of LEGAL METROLOGY ACT, 2009 are not followed , as per rule 18 of The Legal Metrology (Packaged Commodities) Rules, 2011.  The said rule is reproduced herein below:

"18. Provisions relating to wholesale dealer and retail dealers.-(1) No wholesale dealer or
retail dealer or importer shall sell, distribute, deliver, display or store for sale any commodity in
the packaged form unless the package complies with in all respects, the provisions of the Act and
these rules.
(2) No retail dealer or other person including manufacturer, packer, importer and wholesale
dealer shall make any sale of any commodity in packed form at a price exceeding the retail sale
price thereof.
(3) Where, after any commodity has been pre-packed for sale, any tax payable in relation to such
commodity is revised, the retail dealer or any other person shall not make any retail sale of such
commodity at a price exceeding the revised retail sale price, communicated to him by the
manufacturer, or where the manufacturer is not the packer, the packer, and it shall be, the duty
of the manufacturer or packer as the case may be, to indicate by not less than two
advertisements in one or more newspapers and also by circulation of notices to the dealers and
to the Director in the Central Government and Controllers of Legal Metrology in the States and
Union Territories, the revised prices of such packages but the difference between the price
marked on the package and the revised price shall not, in any case, be higher than the extent of
increase in the tax or in the case of imposition of fresh tax higher than the fresh tax so imposed:
Provided that publication in any newspaper, of such revised price shall not be necessary where
such revision is due to any increase in, or imposition or, any tax payable under any law made by
the State Legislation:
Provided further that the retail dealer or other person, shall not charge such revised prices in
relation to any packages except those packages which bear marking indicating that they were
pre-packed in the month in which such tax has been revised or fresh tax has been imposed or in
the month immediately following the month aforesaid;
Provided also that where the revised prices are lower than the price marked on the package, the
retail dealer or other person shall not charge any price in excess of the revised price, irrespective
of the month in which the commodity was pre-packed.]
(4) Nothing in sub-rule (3) shall apply to a package which is not required, under these rules to
indicate the month and the year in which it was pre-packed.
(5) No wholesale dealer or retail dealer or other person shall obliterate, smudge or alter the retail
sale price, indicated by the manufacturer or the packer or the importer, as the case may be, on
the package or on the label affixed thereto.
(6) The manufacturer or packer or the importer shall not alter the price on the wrapper once
printed and used for packing.
(7) All retailers who are covered under the Value Added Tax VAT or Turn Over Tax (TOT) and
dealing in packaged commodities whose net content declaration is by weight or volume or a
combination thereof shall maintain a electronic weighing machine of at least accuracy class III,
with smallest division of at least 1 g, with facility to issue a printed receipt indicating among other
things, the gross quantity, price and the like at a prominent place in their retail premises, free of
cost, for the benefit of consumers and the consumers may check the weight of their packaged
commodities purchased from the shop on such machine."