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.