Supreme Court of India
Commissioner of Central Excise, Meerut v. M/s. Kisan Sahkari Chinni Mills Ltd.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Excise Central Excise Act, 1944-Section 4(4) (d) (iij-Uttar Pradesh Sheera Niyantran Adhiniyam, 1964-Section 8(4) and (j)-Sugar Factories- • Administrative charges on molasses sold or supplied-Levy of-Held, not to be included in the assessable value of molasses-Administrative charges would come within the purview of "other taxes" and, therefore, 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. State of Uttar Pradesh levied administrative charges under Section 8(4) ofthe Uttar Pradesh
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