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TMI Blog1996 (1) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... . [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 amount collected as `Dharmad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 the Tamil Nadu General Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ardesh 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 but the purchase of the goods by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice or the surcharge on the price but payment for the specific purpose of being spent on charitable purposes. 4. The Tribunal has followed the above view in a number of cases. For example, See Mohan & Company - 1987 (30) E.L.T. 624. This view is being taken by the Tribunal since 1987. We do not think that in these circumstances we should apply the dictum laid down by the High Court of Madras ..... X X X X Extracts X X X X X X X X Extracts X X X X
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