https://www.taxtmi.com/caselaws?id=45951 Administrative charges levied under Section 8(4) of the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 were treated as a statutory impost on molasses sold or supplied by sugar factories. The Court construed "tax" in Section 4(4)(d)(ii) of the Central Excise Act, 1944 broadly to include any compulsory exaction imposed under statutory authority. On that construction, the administrative charges fell within "other taxes" payable on the goods and were excluded from the assessable value of molasses under the excise valuation provision. en-us Tue, 21 Aug 2001 00:00:00 +0530 Tue, 27 Jan 2015 10:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45951 Administrative charges levied under Section 8(4) of the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 were treated as a statutory impost on molasses sold or supplied by sugar factories. The Court construed "tax" in Section 4(4)(d)(ii) of the Central Excise Act, 1944 broadly to include any compulsory exaction imposed under statutory authority. On that construction, the administrative charges fell within "other taxes" payable on the goods and were excluded from the assessable value of molasses under the excise valuation provision. Case-Laws Central Excise Tue, 21 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45951