COMMISSIONER OF SALES TAX, U.P. vs PRAG ICE & OIL MILLS

The Supreme Court examined the applicability of excise duty on charges related to the manufacturing of boilers, specifically addressing whether designing, engineering, and commissioning charges should be included in the assessable value under the Central Excise Act. The Court held that while designing and engineering charges are part of the assessable value, erection and commissioning charges are post-manufacturing expenses and should not be included. The judgment of the Tribunal was upheld in part, confirming the inclusion of certain charges while excluding others from the excise duty assessment.