https://www.taxtmi.com/caselaws?id=185126 Conflict in prior Supreme Court authority on whether Dharmada receipts form part of the assessable value for central excise required reconsideration by a larger Bench. One line of cases treated such collections as includible in price or transaction value, while another treated them as amounts earmarked for charitable purposes and therefore outside trading receipts. Because the earlier reasoning was irreconcilable, the matter was referred for authoritative resolution, and no final ruling on the merits of includibility was made in the reference order. en-us Wed, 29 Jul 2015 00:00:00 +0530 Sat, 12 Nov 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185126 Conflict in prior Supreme Court authority on whether Dharmada receipts form part of the assessable value for central excise required reconsideration by a larger Bench. One line of cases treated such collections as includible in price or transaction value, while another treated them as amounts earmarked for charitable purposes and therefore outside trading receipts. Because the earlier reasoning was irreconcilable, the matter was referred for authoritative resolution, and no final ruling on the merits of includibility was made in the reference order. Case-Laws Central Excise Wed, 29 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185126