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Prestn-Central Excise Act and Rules

Prestn-Central Excise Act and Rules



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Published by: shailendra choudhary on May 03, 2009
Copyright:Attribution Non-commercial


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Central Excise Act and Rules
Central Excise Act and Rules
What is tax ?Tax is nothing but money that peoplehave to pay the Government, which is used toprovide public services
Direct and indirect taxes
What are direct and indirect taxes?
If the taxpayer bears its incidence whichcan not be passed, such tax is direct tax.Example: - Income Tax, Wealth Tax, GiftTax etc.
If the tax-incidence is passed on till itfinally reaches the consumer such tax isindirect tax.Example: - Excise Duty, Customs Duty,Sales Tax etc.

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