Dharmada cannot be included in transaction value of goods: SC

M/s D. J. Malpani Vs Commissioner of Central Excise (Supreme Court of India) Conclusion: When an amount was paid as Dharmada along with the sale price of goods, such payment was not made in consideration of the transfer of goods but for charity, therefore, the same did not form part of the income of assessee and could not be included in the transaction value or assessable value of the goods. Held: Assessee manufactured Pig Iron and HR Coil Sheets falling under Chapter 72 of The Central Excise Tariff Act, 1985. While selling the goods they raised invoices on the price of goods plus ‘Dharmadaâ...