Assessable value of molasses excludes administrative charges collected under the U.P. Sheera Niyantran Adhiniyam, following earlier Tribunal precedent.

Administrative charges collected by the State Government under the U.P. Sheera Niyantran Adhiniyam, 1964 were considered for inclusion in the assessable value of molasses. The Tribunal treated the issue as already settled by its earlier decisions, and the Revenue accepted that position during hearing. No fresh contrary reasoning was recorded, and the appeals were disposed of by following the earlier Tribunal view. The charges were therefore not includible in the assessable value, with the issue decided in favour of the assessee.

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Issues: Whether administrative charges collected by the State Government under the U.P. Sheera Niyantran Adhiniyam, 1964 were includible in the assessable value of molasses.

Analysis: The issue was treated as already concluded by the Tribunal in earlier cases. The Revenue also accepted that position during hearing. No fresh contrary reasoning was recorded, and the appeals were disposed of by following the earlier Tribunal view.

Conclusion: The administrative charges were not held includible in the assessable value, and the issue was decided in favour of the assessee.

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