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of <h1>Appellate Tribunal rules administrative charges not part of assessable value, allowing all 8 appeals.</h1> <h3>UP. STATE SUGAR CORPORATION LTD. Versus COMMR. OF C. EX., KANPUR</h3> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, stating that administrative charges collected by the State Government should not ... Valuation The Appellate Tribunal CEGAT, New Delhi ruled that administrative charges collected by the State Government under U.P. Sheera Niyantran Adhiniyam, 1964, are not to be included in the assessable value of molasses cleared by the appellants. This decision was based on a previous case and the interpretation of tax laws. The Tribunal allowed all 8 appeals.
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