https://www.taxtmi.com/caselaws?id=91470 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. en-us Wed, 09 Jun 1999 00:00:00 +0530 Tue, 18 Oct 2011 12:30:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91470 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. Case-Laws Central Excise Wed, 09 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91470