banner_ad

section 4

This query is : Resolved 
Profile Image

Profile Image

(Querist)
03 August 2009 Sir can u please explain section 4 of central excise act 1944.I am confused in this line "the goods must be sold by the assessee for delivery at the time and place of removal"
my query is whether goods should have been transferred ""to"" place of removal as per section 4(3)(c) or ""from"" place of removal to buyer.
plz reply
Profile Image

Vishnu Saboo

Profile Image

Vishnu Saboo (Expert)
14 August 2009 can u clarify some more?
i.e. in what context you are confused.
As per sec 4(3)(c), this sub clause standes for defination of 'place of removal'
and sec 4 is for determine the value of goods.
as per sec 4(3)(c) place of removal could either factory, godown, any place which have permission for transfer the material without duty payment or any depot.
the seller can sale the material from any of above places.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now


CCI Pro
Join CAclubindia WhatsApp Finance Community & stay updated with the latest TAX news, compliance alerts and important updates all in one place!


Similar Resolved Queries


loading


Unanswered Queries


banner

Trending Online Classes

view all classess

CCI Pro
Meet our CAclubindia PRO Members
Subscribe Now

Follow us
add to google news



Answer Query



Quick Links



Browse by Category




Latest Job Openings

View all
Company
19 May 2026
Article, CA & Paid Assistant Positions

Aggarwal Sarawagi and Co

New Delhi

CA

View Details
Company
11 May 2026
CA Dropout

Patron Accounting LLP

Pune

CA Inter

View Details
Company
14 May 2026
Senior Associate

ABHISHEK SHANKAR AGARWAL & ASSOCIATES

Kolkata

CA

View Details
Company
19 May 2026
Fundraising Expert

MentorsWorld Ventures Private Limited

Ahmedabad

Others

View Details
Company
Featured 28 May 2026
SEMI QUALIFIED/ CA DROPOUTS/ ARTICLES

T R SOOD & CO

New Delhi

CA Inter

View Details
Company
12 May 2026
Accounts Executive

Nafa Group

Mumbai

B.Com

View Details
Company
ARTICLESHIP 23 May 2026
Article Assistants

Acupro Consulting

Gurgaon

CA Inter

View Details
Company
24 May 2026
Accounts & Tax Executive

PARAS KHURANA AND CO

New Delhi

B.Com

View Details