PMB cannot be subjected to excise as it is not commercially marketable. It was argued that for levy of Excise duty, the twin conditions of ‘manufacture’ and ‘marketability’ have to be satisfied cumulatively. In support of the proposition, reliance was placed on the decisions of this Court ...
Visit the Ministry of Business, Innovation and Employmentwebsitefor more information on fuel taxes, including excise duty, ACC levy, GST and the differences between petrol and diesel. Back to top bp fuel sources bp imports refined products from refineries around the world. ...
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