https://www.taxtmi.com/caselaws?id=45329 For cess computation under Section 9 of the Industries (Development and Regulation) Act, 1951, the assessable value is the wholesale cash price at the place of manufacture and time of removal. Excise duty and sales tax form part of that price only if they ordinarily enter into the wholesale cash price of the goods. The exclusion of such levies in Section 4(4)(d)(ii) of the Central Excise Act does not automatically govern cess valuation under a different statute, because that exclusion operates only within the Central Excise Act scheme. On that basis, excise duty and sales tax were not automatically required to be added to the assessable value for cess. en-us Tue, 02 Nov 1999 00:00:00 +0530 Fri, 09 Jul 2010 18:36:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45329 For cess computation under Section 9 of the Industries (Development and Regulation) Act, 1951, the assessable value is the wholesale cash price at the place of manufacture and time of removal. Excise duty and sales tax form part of that price only if they ordinarily enter into the wholesale cash price of the goods. The exclusion of such levies in Section 4(4)(d)(ii) of the Central Excise Act does not automatically govern cess valuation under a different statute, because that exclusion operates only within the Central Excise Act scheme. On that basis, excise duty and sales tax were not automatically required to be added to the assessable value for cess. Case-Laws Central Excise Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45329