https://www.taxtmi.com/article/detailed?id=8467 The Larger Bench concluded that where dharmada is a voluntary, earmarked payment credited to a separate account and remitted to charity, the purchase of goods is only the occasion for the payment and not its consideration; therefore such dharmada amounts cannot be included in the transaction value for excise valuation purposes when they are bona fide charitable collections and not payments for the goods themselves. en-us Wed, 17 Apr 2019 08:51:28 +0530 Wed, 17 Apr 2019 08:51:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8467 The Larger Bench concluded that where dharmada is a voluntary, earmarked payment credited to a separate account and remitted to charity, the purchase of goods is only the occasion for the payment and not its consideration; therefore such dharmada amounts cannot be included in the transaction value for excise valuation purposes when they are bona fide charitable collections and not payments for the goods themselves. Articles Central Excise Wed, 17 Apr 2019 08:51:28 +0530 https://www.taxtmi.com/article/detailed?id=8467