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

Discount pass-through: whether post removal discounts alter taxable valuation on factory to depot transfers and require provisional assessment.
Whether discounts granted to customers should affect the taxable valuation of goods transferred from factory to depot when no provisional assessment was sought on that transfer, distinguishing discounts known at removal from discounts determined later (for example year end or turnover discounts), and requesting case law or authoritative clarification on treating such discounts for central excise valuation.