06 May 2011
M/s. X & Co. first stage dealer has shown only those items in RG 23D for which Excise is passsed on. Whether it needs to show the itesms in RG 23D in which excise is not passed on ? (e.g. Item A is sold as excise sale as well as simple sale. In RG 23 D details for Item A is given only for the Excise Sale Transactions)