1999 (1) TMI 143

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Advocate, for the Respondents. [Order per : A.C.C. Unni, Member (J)]. - By Order-in-Appeal dated 8-1-1996 Commissioner (Appeals), Ghaziabad reversed the order-in-original passed by Assistant Collector which held that administrative charges collected by the State Govt. under the provisions of the U.P. Sheera Niyantran Adhiniyam, 1964 is to be included in the assessable value of molasses clea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....able value. Administrative charges levied under the U.P. Sheera Niyantran Niyamavali, 1974 cannot be equated with the expression "other taxes". 3. Shri Bipin Garg, ld. Advocate for the Respondents submitted that in terms of Section 8(4) of the U.P. Sheera Niyantran Adhiniyam, 1964 every occupier of a sugar factory is liable to pay to the State Govt. in the manner prescribed, administrative....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sions of the Niyamavali for the occupier to deposit the administrative charges in advance before release of the molasses and evidence of such deposit was required to be produced before the State Excise Officer incharge of the factory before making delivery of the molasses to the purchaser. Thus the amount collected from the buyers towards administrative charges was merely by way of re-imbursement ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accordingly. As has been held by the Apex Court in Gouse v. State of Kerala (AIR 1980 SC 271) `tax' in its widest sense would include all money raised by taxation, including taxes levied by the Union and State Legislatures and rates and other charges levied by local authorities under statutory powers. Likewise, `import' has been interpreted to include payment to the State of 20 percent of sale pr....