S.P.BHARUCHA, J.

(1) THE question in this appeal relates to the quantum of cess to be levied under the provisions of the Industries (Development and Regulation) Act, 1951. Section 9 thereof states that there may be levied and collected as a cess for the purposes of the said Act, on all goods manufactured or produced in any such scheduled industry as may be specified in this behalf by the Central Government by notified order, a duty of excise at such rate as may be specified in the notified order. The expression "value" is explained in the section. Value shall in relation to any goods be deemed to be the wholesale cash price for which such goods of the like kind and quality are sold or are capable of being sold for delivery at the place of manufacture and at the time of their removal therefrom, without any abatement or deduction whatever except trade discount and the amount of duty then payable. The Tribunal, in the order under challenge, concluded that in calculating the quantum of the cess the assessable value alone had to be taken into account and excise duty and sales tax, paid or payable, were not to be added to the assessable value for computing the cess.

(2) THE Revenue, now in appeal, contends, on an analogy with Section 4(4)(d) of the Central Excise Act, that the Tribunal was in error. In learned counsels submission, "value" for the purposes of the assessment of duty under the Central Excise Act does not include excise duty, sales tax and other taxes only by virtue of the express provision in that behalf in Section 4(4)(d)(ii) and that, therefore, excise duty and sales tax are to be taken into account in arriving at the assessable value for the purposes of imposition of cess under the Industries (Development and Regulation) Act for, in that Act, no such express provision is made.

(3) WE are of the view that that contention, by itself, does not assist the Revenue. For the purposes of the cess under the Industries (Development and Regulation) Act, what has to be established is what is the wholesale cash price for which goods, of the kind and quality of the goods sought to be taxed, are sold or are capable of being sold, for delivery at the place of manufacture and at the time of their removal therefrom. If excise duty is (other than that under the said Act) and sales tax ordinarily form a part of such wholesale cash price, then they would form a part of the value of such goods but not otherwise. The fact that Section 4(4)(d)(ii) of the Central Excise Act states that the assessable value does not include the amount of excise duty, sales tax and other taxes does not, by itself, lead to the inference that for the purposes of assessment of duty of excise under another statute the same principle must be applied.

(4) THE appeal fails and is dismissed. No order as to costs.