Appeal Dismissed: Collector Decision Upheld on Distributor Discounts

The appeal challenging the Collector's decision allowing a 6% discount by the assessee to its distributors was dismissed. The Asstt. Collector's differentiation between distributors and stockists, recognizing the discount to distributors for expenses related to their distribution function, was upheld.

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The appeal challenges the Collector's decision allowing a 6% discount by the assessee to its distributors. The Asstt. Collector differentiated between distributors and stockists, accepting that the discount to distributors was for expenses incurred in their distribution function. The appeal is dismissed.

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