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<h1>Tribunal rules discount deduction regardless of buyer actions, overturning Superintendent's decision.</h1> The Tribunal allowed the appeal, ruling that the discount should be deducted irrespective of the buyer's actions, thereby setting aside the ... Valuation The appellant filed 30 price lists claiming a 2% discount for immediate/advance payment. The Superintendent approved the lists but directed deduction only if passed on to the buyer. Appellant filed 30 separate appeals, but missed filing against a common order-in-appeal. After delays, the Tribunal allowed the appeal, stating the discount should be deducted regardless of buyer's action. The Superintendent's condition was set aside.