In the Karnataka Excise (Excise Duties and Fees) Rules, 1968, (hereinafter referred to as the said rules), in Rule 2-AE, in sub-rule
(2), after the proviso, the following proviso shall be inserted, namely:- “Provided further that, any supplier who proposes to increase the Declared Price declared under sub-rule (1) shall submit the following to the Excise Commissioner, namely:- i. The detailed Cost Sheet showing details of items and costs involved in arriving at the Declared Price under this sub-rule, duly signed by the Chief Executive or his Power of Attorney holder of the Distillery/ Brewery/Winery/Supplier and authenticated by a Chartered Accountant/Cost Accountant in practice.
ii. The supplier should give an undertaking on a stamp paper to the effect that the Declared Price offered under this sub-rule is the lowest, when compared to the neighbouring States like Telangana, Andhra Pradesh, Tamil Nadu, Kerala, Maharashtra and Goa and in any case, shall not be more than 10% of the Lowest Declared Price offered in the neighbouring States”.