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<h1>Cash discount upheld by tribunal for prompt payment, appeal dismissed.</h1> The tribunal held that the cash discount claimed by the respondent was admissible as it was offered to all eligible buyers for prompt payment, ... Valuation - Discount The appellate tribunal considered whether cash discount claimed by the respondent was admissible. The discount was declared for prompt payment and given to eligible buyers. The tribunal ruled that the discount was deductible as it was given to all buyers who satisfied the condition, regardless of non-eligible buyers. The appeal was dismissed.