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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal allowed in vehicle sale case: trade discounts disallowed as per law.</h1> The Revenue's appeal regarding the sale of vehicles by M/s. Mahindra & Mahindra Ltd. at a public auction was partially allowed. The Tribunal set aside ... Valuation - Auction sale The appeal was at the instance of Revenue regarding the sale of vehicles by M/s. Mahindra & Mahindra Ltd. at a public auction. The Department claimed duty on the auction price, but the lower appellate authority allowed trade discounts to be deducted. The Tribunal found the allowance of trade discounts to be against the law and set it aside. The appeal was allowed in part.

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