Supreme Court Rules on Civil Appeals: Remands Quantity Discount, Favors Assessee on Bank Charges

The Supreme Court allowed the civil appeals regarding damage and quantity discount issues. The quantity discount matter was remanded to the Tribunal for fresh evidence. The bank charges issue favored the assessee, while the discount on damages was denied based on previous judgments and facts. No costs were awarded in this case.

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The Supreme Court judgment addressed issues of quantity discount, damage discount, and bank charges. The order set aside the quantity discount issue for reconsideration by the Tribunal with liberty to produce fresh evidence. Bank charges issue was decided in favor of the assessee based on a previous judgment. The assessee was not entitled to a discount on damages based on the facts and previous judgments cited. The civil appeals were allowed on the matters of damage and quantity discount. No costs were awarded.

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