Indian Income Tax
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The Standard of Weights and Measures Act, 1976

Packages For Retail Sale

  1. Packaged commodities meant for retail sale, distribution or delivery shall contain items only in standard quantities as specified in the Third Schedule to the Rules.
  2. Every package shall bear thereon or on a label securely affixed thereto, a definite, plain and conspicuous declaration giving the name and address of the manufacturer or where the manufacturer is not the packer, the name and address of the manufacturer and packer, the name and net quantity of the commodity in weight, measure or number, as the case may be, the month and year in which the commodity is manufactured is manufactured or pre-packed, the retail sale price of the package. Where size of the commodity is relevant, the dimensions thereof shall also be given in the package.
  3. Besides, every package shall bear conspicuously the name and address of the manufacturer; where the manufacturer is not the packer, the package shall bear the name and address of the manufacturer and the packer; and where the commodity is manufactured outside India but is packed in India, the package shall also contain the name and complete address of the packer in India.
  4. Certain commodities have been exempted from the printing of the declaration of sale price. These are -uncanned package of vegetables, fruits, fish or meat.
  5. With effect from 1.1.1996, in case of soft drinks, ready to serve fruit beverages, or the like, the retail sale price shall be printed either on the crown cap, or on the bottle or on both.
  6. The Rules specify the size of letter, etc. of the principal display panel on packages so that the details provided thereon can be easily examined by the customer.
  7. Any manufacturer or packer of Vanaspati, ghee and butter oil, shall declare the net quantity by weight with its equivalent in volume or vice versa w.e.f. 1.7.1995.

Wholesale Packages

Every wholesale package shall bear thereon a legible, definite, plain and conspicuous declaration giving the name of the manufacturer or of the packer, the identity of the commodity contained in the package and the total number of retail packages contained in that wholesale package or the net quantity in terms of the standard units of weight, measure or number of the commodity

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