If an amount (Dharmada, Charity) is paid at the time of the sale transaction for a purpose other than the price of the goods, it cannot form part of the transaction value. Such payment is not for the transaction of sale and cannot be treated as consideration for the goods.The fact that the payment is compulsory upon purchase does not mean that it is involuntary because the purchaser purchases the goods out of his own volition. Dharmada cannot be considered as trading receipts and was not part of the assessable value.No duty was payable on the component of Dharmada. (CA No. 5282 of 2005, dt. 09.04.2019)