1996 (5) TMI 293

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..... r S.L.Peeran, Member (J)]. This appeal arises from the Order-in-Appeal dt. 11-3-1986 passed by the Collector (Appeals), New Delhi. The question that arises for consideration is as to whether Dharmada charged by the appellants on the goods is required to be added to the assessable value. Both the authorities have held that the Dharmada recovered by them for charitable purpose and not reta .....

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..... yet it is not known as to whether this Dharmada is being utilised for the purpose for which it is deducted and therefore, it is required to be ascertained. 3. We have carefully considered the submissions made by both the sides and have perused the order. There is no dispute with regard to recovery of Dharmada by the assessee and its utilisation. The only question which was there before the lo .....

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