https://www.taxtmi.com/caselaws?id=74235 Dealer's commission and service-related charges are not deductible from excise assessable value unless they constitute a genuine trade discount granted in the ordinary course of wholesale trade under Section 4 of the Central Excises and Salt Act, 1944. A claimed per-vehicle deduction lacked supporting agreement or evidence of a wholesale discount arrangement and was connected to a single sale. The service-charge component related to promoting marketability and could not be treated as dealer's commission. Commission for sales and services therefore remained includible in assessable value, and inconsistent descriptions of the service component undermined the claim's genuineness. en-us Mon, 21 Dec 1987 00:00:00 +0530 Tue, 07 Jun 2011 15:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74235 Dealer's commission and service-related charges are not deductible from excise assessable value unless they constitute a genuine trade discount granted in the ordinary course of wholesale trade under Section 4 of the Central Excises and Salt Act, 1944. A claimed per-vehicle deduction lacked supporting agreement or evidence of a wholesale discount arrangement and was connected to a single sale. The service-charge component related to promoting marketability and could not be treated as dealer's commission. Commission for sales and services therefore remained includible in assessable value, and inconsistent descriptions of the service component undermined the claim's genuineness. Case-Laws Central Excise Mon, 21 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74235