https://www.taxtmi.com/caselaws?id=89968 Administrative charges levied under the U.P. Sheera Niyantran Adhiniyam, 1964 were treated as a statutory tax or impost, not as part of assessable value for excise purposes. Applying Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944, and the broad constitutional understanding of "taxation" under Article 366(28), the charge was held to fall within the exclusion for taxes from assessable value. The administrative charges were therefore not includible, and the exclusion from valuation was upheld in favour of the assessee. en-us Tue, 02 Feb 1999 00:00:00 +0530 Sat, 01 Oct 2011 15:09:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89968 Administrative charges levied under the U.P. Sheera Niyantran Adhiniyam, 1964 were treated as a statutory tax or impost, not as part of assessable value for excise purposes. Applying Section 4(4)(d)(ii) of the Central Excises and Salt Act, 1944, and the broad constitutional understanding of "taxation" under Article 366(28), the charge was held to fall within the exclusion for taxes from assessable value. The administrative charges were therefore not includible, and the exclusion from valuation was upheld in favour of the assessee. Case-Laws Central Excise Tue, 02 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89968