https://www.taxtmi.com/caselaws?id=74126 Where assessable-value deductions are legally admissible but exact commodity-wise allocation is impracticable because of multiple factories and mixed product movement, freight, transit insurance, and taxes may be worked out on a rational pro rata average basis, subject to verification. Discounts and rebates stand on a different footing because they must be claimed in the price list and cannot be universally averaged; their admissibility and limitation issue were left for fresh examination in light of Supreme Court rulings. en-us Tue, 01 Nov 1988 00:00:00 +0530 Mon, 06 Jun 2011 18:14:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74126 Where assessable-value deductions are legally admissible but exact commodity-wise allocation is impracticable because of multiple factories and mixed product movement, freight, transit insurance, and taxes may be worked out on a rational pro rata average basis, subject to verification. Discounts and rebates stand on a different footing because they must be claimed in the price list and cannot be universally averaged; their admissibility and limitation issue were left for fresh examination in light of Supreme Court rulings. Case-Laws Central Excise Tue, 01 Nov 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74126