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<h1>Appellate tribunal upholds lawful discounts on paper assessable value, favoring appellants.</h1> The appellate tribunal allowed the appeal in the case concerning special discounts and quantity incentives on paper assessable value. The discounts were ... Valuation - Discount The case involved a dispute about special discount and quantity incentive deduction from the assessable value of paper. The special discount claimed was lawful and applicable to specific buyers for old stock. The appellate tribunal allowed the appeal as the discounts were based on commercial considerations and not influencing prices. The decision was in favor of the appellants.
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