Excise & Taxation department, provides this web site as a services to its clients, internet subscribers, online readers and the community using the world wide web. The information contained in this web site is not intended as legal advice. While the information on this web site may be updated periodically, additional facts or future developments may affect the content of the site and no guarantee is given that the information provided is correct, complete, or up-to-date. E&T assumes no liability or responsibility for any errors or omissions in the content of this website. Information located on website may not reflect the current legal or factual position in respect of any particular matter.