Supreme Court · 2001 INSC 384 · Decided 21 August 2001
Commissioner of Central Excise, Meerut v. M/S. Kisan Sahkari Chinni Mills LTD.
- Court
- Supreme Court of India
- Citation
- 2001 INSC 384 · [2001] SUPP. 2 S.C.R. 7
- Case number
- CIVIL APPEAL No. 4942/1999
- Decided
- 21 August 2001
- Bench
- S. RAJENDRA BABU (1-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366; Central Excise Act Section 4(4)(d), 4(4)(d)(ii)
Headnote
B Excise Central Excise Act, 1944-Section 4(4) (d) (iij-Uttar Pradesh Sheera Niyantran Adhiniyam, 1964-Section 8(4) and (j)-Sugar Factories- C • Administrative charges on molasses sold or supplied-Levy of-Held, not to be included in the assessable value of molasses-Administrative charges excluded from assessable value. Words & Phrases : "Tax"; "other taxes"-Meaning of in the context of section 4(4) (d) (ii) of the Central Excise Act, 1944. D State of Uttar Pradesh levied administrative charges under Section 8(4) E ofthe Uttar Pradesh Sheera
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