TaxTMI 
TaxTMI 
1999 (1) TMI 143
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....ndents. [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 cleared by the Respondent. Comm....
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....arges 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 charges at such rate not excee....
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.... 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 of the levy already deposited b....
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.... 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 price (State of Kerala v. Joseph - ....