Supreme Court of India
M/s D.J. Malpani v. Commissioner of Central Excise, Nashik
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that when an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods.
Judgment, page 13
From the headnote
Central Excise Act, 1944: s.4 – Assessable value – Dharma da, a charitable donation – Inclusion of, in the assessable value – Held: When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfe r of goods – Such payment is meant for charity and is received and hel d in trust by the seller – If such amounts are meant to be credi ted to charity and do not form part of the income of the a ssessee, they cannot be included in the transaction value or assessabl e value of the goods – In the instant case, the Dharmada colle cted by
Authorities it was built on
Where later benches applied it
Of those, 1 referred to
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