TaxTMI 
TaxTMI 
1997 (10) TMI 183
X X X X Extracts X X X X
X X X X Extracts X X X X
....e Respondents. [Order per : K. Sankararaman, Member (T)]. - Appellant is engaged in the manufacture of water meter and supplying to customers in the State of Uttar Pradesh where their factory is situated as well as to other customers in other states. As far as supplies made to their home state is concerned, they are required to get the meters tested by the State Government authorities to have t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....here was no suppression on their part. They were regularly filing the invoices covering such supplies along with their monthly RT 12 return. In the invoices, the fact of collection of the inspection charge @ Rs. 5/- per meter was duly included. Apart from the question of limitation, learned Counsel also contended that the disputed amount was in the nature of a statutory levy by the State Governmen....
X X X X Extracts X X X X
X X X X Extracts X X X X
....3. We have considered the submissions. We have perused the record. The question whether the testing charges collected by the State Government for the purpose of stamping can be excluded from the assessable value is an arguable one. In our view, the appellant was obviously under a bona fide belief that the same was not liable to be included in the assessable value. We also agree with the claim....