Charitable Donations cannot be included in Assessable Value while determining Excise Duty: SC [Read Judgment]

The Supreme Court has held that charitable donations charged in invoice while selling goods cannot be included in the assessable value while determining excise duty. The appellant-assessee M/s D.J. Malpani, manufacture goods falling under Chapter 24 of the Schedule of the Central Excise Act, 1944. While selling goods, the appellant-assessee charged the customers invoices for […]

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