Where the dimensions and weight, or combination thereof, of a commodity has or have a relationship to the price of that commodity, the declaration of quantity on the package containing such commodity, shall also include a declaration as to such dimensions, weight or 56 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II···-SEC:JW1 ~"=~~:==::~-=. =--===============..=--=-.-~-=.:=~~.:"..~...:~.~.
.combtnatlcn.
16. Declaratlons to be made with regard to the number of usable sheets to be stated> In the case of a packagecontaining sheets like aluminum foil, facial tissues, waxed paper, touet paper or any other type of sheet, the declaration of quantity on the pad<ageshall also include a statement as to the number of usable sheets contained in the package and the dimensions of each such sheet.
~,1. Declarations with regard to the dimensions of container Wile commodtttes.e- The commodities shall be expressed as bags, boxes, cups, pans or the like designedand sold in retail trade for being used as containers for other materials or objects and shall be labeled with the declaration of quantity as follows.--
(i) for baq-tvpe commodities, the number of bags which the package may contain, followed by linear dtrnenstons of the bags, whether packaged in il perforated roll or otherwise;
(Ii) for square, oblong, rectangular or similarly shaped containers, the number of containers whlch the package may contain, followed by length, width, and if required, depth of the container.
(iii) for circular or generally round-shaped containers, not being cups or the like the number of commodities contained therein followed by diameter and, if' iYlllT I1--~ 3(j)] necessary,depth of the container.
(iv) When the use of a container is related by label references, the standard weight or measure, to the capability of the container to hold a specific quantity of commodity or a class of commodities such references shall be included in tile declaration of quantity.
i8. Provisions relating to wholesale dealer and retail dealers.-(l) 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 complieswith in all respects, the provisionsof the Act and these rules.
(2) No retail dealer or other person including manufacturer, packer, importer and wholesaledealer shall make any sale of any commodity in packed form at a price exceedingthe 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 newspapersand 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 packagesbut 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 caseof imposition of fresh tax higher than the fresh tax so imposed:
Provided that publication in any newspaper, of such revised price shall not be necessarywhere such revision is due to any increase in, or imposition or, any tax payableunder any law made by the State Legislatures:
900 G1/11-8 HIE' GAZETTE OF INDIA: EXTRAORDINARY [ PAt( r II - SEC. ](1») >.Providedfurther that the retail dealer or other person, shall not charge such .revlsed 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;
Providedalso 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 packagewhich is not required, under these rules to indicate the month and the yetr in which it was pre-packed.
(5) No wholesale dealer or retail dealer or other person shall obliterate, srnudqe or alter the retail sale price, indicated by the manufacturer or the packer or the importer, as the casemay be, on the packageor 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 J combination thereof shall maintain an electronic weighing machine of at least accuracyclass III, with smallest division of atleast 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 ['Wl1I--~ 3(i)] '4'1'«1 1liT ~ : :mn~ .._-their packaged'commodities=p=u=r=c=ha=s=e=d=f=ro=m=th=e=sh=o=p==on=s=uc=h=m=a=c=hi=.n=e=.=====