1996 (1) TMI 262

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....one, for the Respondents. [Order per : Justice U.L. Bhat, President]. - The common question arising for consideration in these appeals is whether amount collected as `Dharmada' along with the price of excisable goods manufactured by respondent is liable to be included in the assessable value of the goods for the purpose of reckoning duty. Respondent had filed price list without showing the a....

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....ras in N.S. Pandaria Pillai v. The State of Madras - 1973 (31) STC 108. The case related to amount representing `Mahimai' at the rate of half per cent of the net sale price demanded and collected by the assessee from his customers on the occasion of the sale and shown separately in the sale bills. The question was whether this amount would form part of the taxable turnover of the assessee under th....

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....e of Andhra - AIR 1957 Andhra Pardesh 910 were considered by the Supreme Court in Bijli Cotton Mills case. The Supreme Court held that the sum collected as 'Dharmada' cannot be regarded as part of price or a surcharge on price of goods purchased by the customers though it is a payment which a customer is required to make in addition to the price of the goods which he purchases from the assessee bu....