https://www.taxtmi.com/caselaws?id=72704 Excise valuation under FOR destination pricing permitted deduction of average freight where the evidence showed freight formed part of the wholesale price and the averaged claim did not exceed actual transportation expense. Cash discount or R.P.D. was deductible on an actual basis when the discount terms were known before removal and the benefit was passed on to buyers. Annual turnover bonus discount was not deductible because it was computed at year-end as an incentive rather than a pre-removal trade discount. Central Sales Tax was excludible from assessable value under the valuation provision. en-us Tue, 03 Feb 1987 00:00:00 +0530 Tue, 24 May 2011 14:42:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72704 Excise valuation under FOR destination pricing permitted deduction of average freight where the evidence showed freight formed part of the wholesale price and the averaged claim did not exceed actual transportation expense. Cash discount or R.P.D. was deductible on an actual basis when the discount terms were known before removal and the benefit was passed on to buyers. Annual turnover bonus discount was not deductible because it was computed at year-end as an incentive rather than a pre-removal trade discount. Central Sales Tax was excludible from assessable value under the valuation provision. Case-Laws Central Excise Tue, 03 Feb 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72704