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of <h1>Supreme Court upholds Tribunal's decision on assessable value discounts under Section 4(1)(a) proviso (i)</h1> The Supreme Court upheld the Tribunal's decision allowing reasonable discounts for determining assessable values under Section 4(1)(a) proviso (i). The ... Valuation (Central Excise) - Trade discount Summary: The Supreme Court upheld the Tribunal's decision that reasonable discounts to buyers based on commercial considerations are permissible for determining assessable values under Section 4(1)(a) proviso (i). The appeals were dismissed.
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