Government decision upheld on rejecting discount request for depot sales; reliance on quantity valid; Rule 9B provisional assessment rejected. The court upheld the Government of India's decision to reject the petitioners' request for quantity discount on sales from depots outside Bombay. The ...
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Government decision upheld on rejecting discount request for depot sales; reliance on quantity valid; Rule 9B provisional assessment rejected.
The court upheld the Government of India's decision to reject the petitioners' request for quantity discount on sales from depots outside Bombay. The court deemed the reliance on quantity at the time of removal from the manufactory as valid and rejected the provisional assessment under Rule 9B. The revision was also dismissed. [Case: 1978 (9) TMI 71 - GOVERNMENT OF INDIA]
The Government of India rejected the petitioners' request for quantity discount on sales made from depots outside Bombay, stating that it is dependent on quantity at the time of removal from the manufactory. Provisional assessment under Rule 9B was also deemed unacceptable. The revision was rejected. [Case: 1978 (9) TMI 71 - GOVERNMENT OF INDIA]
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