https://www.taxtmi.com/caselaws?id=27726 Dharmada collections are not part of the sale price or a surcharge on it, because they are paid by customers in addition to the price and the purchase is only the occasion for payment. On that settled characterisation, the Tribunal was justified in deleting the addition in the Goshala and Dharmada accounts, and the deletion was upheld in favour of the assessee. en-us Mon, 16 Apr 1984 00:00:00 +0530 Mon, 15 Feb 2010 16:43:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27726 Dharmada collections are not part of the sale price or a surcharge on it, because they are paid by customers in addition to the price and the purchase is only the occasion for payment. On that settled characterisation, the Tribunal was justified in deleting the addition in the Goshala and Dharmada accounts, and the deletion was upheld in favour of the assessee. Case-Laws Income Tax Mon, 16 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27726