No Excise Duty Can Be Charged On 'Dharmada' Receipts By Assessees: SC [Read Judgment]

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 thus cannot be included in the transaction value for the purposes of assessments for excise duty, the Supreme Court held on Tuesday. Dharmada is a donation or an offering made for the purpose of charity as distinct from a commercial...