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<h1>Court rules commissions to agents not trade discounts for excise duty assessment.</h1> The appeal was dismissed as the court held that commissions paid to agents cannot be considered as trade discounts for excise duty assessment, based on ... Valuation - Trade discount The appellant challenged a judgment regarding deduction of commission under the Central Excises and Salt Act, 1944. The court dismissed the appeal, stating that commissions paid to agents cannot be treated as trade discounts for excise duty assessment. The decision of the Supreme Court in A.K. Roy & Anr. v. Voltas Ltd. does not support the appellant's contention. No other points were raised in the appeal.