https://www.taxtmi.com/caselaws?id=102549 Dharmada collected from customers for charitable purposes was treated as outside the normal price of the goods and therefore not includible in assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier view, relying on the Supreme Court decision in Bijili Cotton Mills, that such receipts do not form part of the price realised for the goods. On that basis, Dharmada collections were excluded from duty valuation and the issue was decided in favour of the assessee. en-us Mon, 13 May 1996 00:00:00 +0530 Wed, 15 Feb 2012 12:56:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102549 Dharmada collected from customers for charitable purposes was treated as outside the normal price of the goods and therefore not includible in assessable value for excise duty under Section 4 of the Central Excises and Salt Act, 1944. The Tribunal followed its earlier view, relying on the Supreme Court decision in Bijili Cotton Mills, that such receipts do not form part of the price realised for the goods. On that basis, Dharmada collections were excluded from duty valuation and the issue was decided in favour of the assessee. Case-Laws Central Excise Mon, 13 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102549