Supreme Court of India
M/s D.J. Malpani v. Commissioner of Central Excise, Nashik
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
3 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that when an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods.
Judgment, page 13
From the headnote
Central Excise Act, 1944: s.4 – Assessable value – Dharmada, a charitable donation – Inclusion of, in the assessable value – Held: When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods – Such payment is meant for charity and is received and held in trust by the seller – If such amounts are meant to be credited to charity and do not form part of the income of the assessee, they cannot be included in the transaction value or assessable value of the goods – In the instant case, the Dharmada collected by the…
Authorities it was built on
Where later benches applied it
- 2025 Bharat Petroleum Corporation Ltd. v. Commissioner of Central Excise Nashik Commissionerate
- 2026 Directorate General of Goods and Services Tax Intelligence (hqs) v. Gameskraft Technologies Private Limited
- 2023 Commr. of Cen. Exc. Ahmedabad v. M/s Urmin Products P. Ltd. and Others
Of those, 1 referred to · 2 mentioned
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