https://www.taxtmi.com/caselaws?id=90836 Administrative charges levied under the U.P. Sheera Niyantran Adhiniyam, 1964 and the U.P. Sheera Niyantran Niyamavali, 1974 were treated as compulsory statutory imposts for supervision and control of molasses. For excise valuation under Section 4(4)(d)(ii) of the Central Excise Act, the exclusion for duty of excise, sales tax and other taxes payable on the goods was read broadly, and the expression "taxation" was held wide enough to cover such charges imposed under State authority. The charges were therefore not includible in the assessable value, and the assessee's position was sustained. en-us Fri, 15 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:23:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90836 Administrative charges levied under the U.P. Sheera Niyantran Adhiniyam, 1964 and the U.P. Sheera Niyantran Niyamavali, 1974 were treated as compulsory statutory imposts for supervision and control of molasses. For excise valuation under Section 4(4)(d)(ii) of the Central Excise Act, the exclusion for duty of excise, sales tax and other taxes payable on the goods was read broadly, and the expression "taxation" was held wide enough to cover such charges imposed under State authority. The charges were therefore not includible in the assessable value, and the assessee's position was sustained. Case-Laws Central Excise Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90836