1999 (2) TMI 118

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..... Whether the administrative charges paid by the party under the U.P. Sheera Niyantran Adhiniyam, 1964 is to be included or not in the assessable value in terms of Section 4(4)(d) is an issue to be considered in this case. The Commissioner held that the administrative charges paid by the party under the said Adhiniyam is not liable to be included in the assessable value in terms of Section 4(4)(d) .....

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..... 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, `impost has been interpreted to include payment to the State of 20 percent of sale price (State of Kerala v. Joseph - AIR 1968 S .....

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