Supreme Court · 2019 INSC 478 · Decided 9 April 2019
M/S D.J. Malpani v. Commissioner of Central Excise, Nashik
- Court
- Supreme Court of India
- Citation
- 2019 INSC 478 · [2019] 6 S.C.R. 925
- Case number
- CIVIL APPEAL No. 5282/2005
- Decided
- 9 April 2019
- Bench
- S.A. BOBDE, DEEPAK GUPTA, VINEET SARAN (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
Headnote
Central Excise Act, 1944: s.4 - Assessable value - Dharmada, 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 transfer of goods and is received and held in trust by the seller - If such amounts are meant to be credited to charity and do not form part of the income of the assessee, they cannot be included in the transaction value or assessable value of the goods - In the instant case, the Dharmada collected
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