2001 (8) TMI 119

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..... e Act. If the expression "tax" is to be understood in the absence of any definition, it would certainly cover any levy. In such an event, administrative charges would be covered under Section 4(4)(d)(ii) as "other taxes" because it is a compulsory exaction made under an enactment and, therefore, a duty or impost and such impost must be held to be in the nature of a tax covered by the aforesaid provisions. Against assessee.
S. Rajendra Babu and Syed Shah Mohammed Quadri, JJ. [Judgment per : Rajendra Babu, J.]. - In these appeals the Revenue is the appellant. In the State of Uttar Pradesh the Uttar Pradesh Sheera Niyantran Adhiniyam, 1964 (for short 'the Act') (U.P. Act No. XXIV of 1964), as amended by U.P.Act No.15 of 1974 and No. 5 of 1 .....

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..... l) Appellate Tribunal (for short 'the Tribunal') wherein it is contended, as has been done before us now, that under Section 4(4)(d)(ii) of the Central Excise Act only duties on excise, sales tax and "other taxes", if any payable, are to be excluded from the assessable value and administrative charges levied under the Act cannot be equated with "other taxes". The Tribunal held that in terms of Section 4(4)(d)(ii) of the Central Excise Act assessable value in relation to excisable goods will not include the amount of duty of excise, sales tax and "other taxes" payable on such goods. If the expression "tax" is understood in the widest sense it would include all money raised by taxation including taxes levied by the Union and State Legislature .....

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..... es it clear that the occupier will recover from the person to whom the molasses is sold or supplied in addition to the price of molasses, that is, by way of additional price and not by way of taxes; that the administrative charges is not a sales tax levied on the molasses sold or supplied. 5.The learned Attorney General, while elaborating his arguments, further drew our attention to Section 4 of the Central Excise Act and submitted that the duty of excise is chargeable on any excisable goods with reference to the value, that such value is subject to other provisions of this section should be deemed to be the normal price thereof, that is to say, the price at which the goods are ordinarily sold by the assessee to a buyer in the course of wh .....

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