Packed Commodities) Rules, 1977 states as follows:-
27. Establishment of maximum permissible error on package
(1) The maximum permissible error in relation to the commodities ... entries in that schedule against the concerned commodity and the maximum permissible error in relation to any commodity not specified in the first schedule, shall
percentage of variation ranges from 1-3%, whereas the maximum permissible error in respect of cigarettes is 9% as per the provisions of the Standards ... percentage of variation ranges from 1-3% whereas the maximum permissible error is 9% in respect of cigarettes under the Standards of Weights and Measures
2008CX dated 20/10/2008 regarding allowance of maximum permissible error on net quantity by weight declared in package of cement wherein the CBEC
2008CX dated 20/10/2008 regarding allowance of maximum permissible error on net quantity by weight declared in package of cement wherein the CBEC
grams when unpacked. Whereas as per the
first schedule, the maximum permissible error in case of quantity upto
300 to 500 grams is 9 grams ... weight, which reads
as under:-
Sl. No. Declared quantity Maximum permissible error in excess
g or ml or in deficiency
As percentage
Weight and Measures (Packaged Commodities) Rules, 1977 which permitted maximum permissible error of 2% as also the Boards Circular No. 876/14/2008 ... received from the trade and industry for permitting allowance of maximum permissible error on net quantity by weight declared in packages of cement. These representations
Measures (Packaged Commodities) Rules, 1977 described in the First Schedule maximum permissible errors for coffee, power in relation to the quantity contained in the individual ... Second Schedule at page 67 where Table I, prescribes maximum permissible errors on net quantities declared by weight or by volume -
Similarly reference is made
case on the basis of factual error or
omission pointed out by the audit party is permissible under law. As
the Tribunal has rightly noticed
case on the basis of factual error or
omission pointed out by the audit party is permissible under law. As the
Tribunal has righty noticed
estimation of income is not
permissible. Ld.AR submits that AO has made a serious error of fact
by applying average rate
