transfer of goods to depot

[Swamy RR]

Dear all,

 

Is discount actually passed on to the customers while sale from depot is deniable since the provisional assessment is not sought when the goods are transferred from factory to depot? some discounts are known at the time of removal of goods from factory and some are decided at the end of the year such as Year end discount or turnover discount.   Any case law ?  Regards,  Swamy RR

 

AI Summary

Clarification Sought on Applicability of Post-Transfer Discounts Without Provisional Assessment: Predetermined vs. Year-End Discounts A discussion participant inquires about the applicability of discounts on goods sold from a depot when provisional assessment is not requested during transfer from the factory. They mention that some discounts are predetermined, while others, like year-end or turnover discounts, are decided later. The inquiry seeks clarification on whether such discounts can be denied and asks for relevant case law. A respondent asks if the issue has been clarified and requests an update on the current status.