https://www.taxtmi.com/caselaws?id=91786 Administrative charges recovered by a State Government under the U.P. Sheera Niyantran Adhiniyam, 1964 were treated as a statutory levy in the nature of tax. Applying the principle that tax, in its widest sense, includes amounts raised by taxation and other statutory charges, the Tribunal held that such charges do not form part of the assessable value of molasses for central excise purposes under Section 4(4)(d)(ii) of the Central Excise Act. The administrative charges were therefore excluded from assessable value, and the appeals were allowed. en-us Mon, 03 May 1999 00:00:00 +0530 Thu, 20 Oct 2011 18:26:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91786 Administrative charges recovered by a State Government under the U.P. Sheera Niyantran Adhiniyam, 1964 were treated as a statutory levy in the nature of tax. Applying the principle that tax, in its widest sense, includes amounts raised by taxation and other statutory charges, the Tribunal held that such charges do not form part of the assessable value of molasses for central excise purposes under Section 4(4)(d)(ii) of the Central Excise Act. The administrative charges were therefore excluded from assessable value, and the appeals were allowed. Case-Laws Central Excise Mon, 03 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91786