https://taxcharcha.com/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/
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 - SC