[12B. Presumption that the incidence of duty has been passed on to the buyer.-- Every person who has paid the duty of excise on any goods under this Act shall, unless the contrary is proved by him, be deemed to have passed on the full incidence of such duty to the buyer of such goods.
Section 12B: Presumption that the incidence of duty has been passed on to the buyer.
The Central Excise Act, 1944Central Act · Act 1 of 1944
Where this provision sits
| Act | The Central Excise Act, 1944 |
|---|---|
| Section | 12B |
| Marginal note | Presumption that the incidence of duty has been passed on to the buyer. |
| Jurisdiction | Central |
| Status | In force as published by the source |
| Judgments citing it | 1 |
How this provision has been amended
Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.
- inserted, Act 40 of 1991. . Ins. by Act 40 of 1991, s. 6 (w.e.f. 20-9-1991).
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