https://www.taxtmi.com/caselaws?id=72980 Dharmada receipts separately collected from customers and validly earmarked for charity were treated as charitable collections, not trading receipts, because the Revenue failed to show any diversion to business use. On that basis, such amounts did not form part of the normal price or assessable value for central excise duty, and the demand could not be sustained. The principle applied was that sums collected for charity and not retained as part of the sale consideration are excluded from excise valuation, even if the supporting analogy is drawn from income-tax law. en-us Thu, 21 May 1987 00:00:00 +0530 Thu, 26 May 2011 13:02:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72980 Dharmada receipts separately collected from customers and validly earmarked for charity were treated as charitable collections, not trading receipts, because the Revenue failed to show any diversion to business use. On that basis, such amounts did not form part of the normal price or assessable value for central excise duty, and the demand could not be sustained. The principle applied was that sums collected for charity and not retained as part of the sale consideration are excluded from excise valuation, even if the supporting analogy is drawn from income-tax law. Case-Laws Central Excise Thu, 21 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72980