https://www.taxtmi.com/caselaws?id=74656 Full trade discount declared in the approved price list was admissible for deduction from wholesale price where the evidence showed it was allowed on a substantial part of sales and the net realisation consistently matched the declared price list. The differential between the discount on direct sales and the price-list discount was passed on to wholesale dealers, and there was no proof that the dealers acted as commission agents or that the differential was sales promotion expenditure. On that record, the departmental view that only a minimum uniform discount could be allowed was unsupported, and the differential could not be added back to the assessable value. en-us Tue, 29 Apr 1986 00:00:00 +0530 Fri, 10 Jun 2011 12:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74656 Full trade discount declared in the approved price list was admissible for deduction from wholesale price where the evidence showed it was allowed on a substantial part of sales and the net realisation consistently matched the declared price list. The differential between the discount on direct sales and the price-list discount was passed on to wholesale dealers, and there was no proof that the dealers acted as commission agents or that the differential was sales promotion expenditure. On that record, the departmental view that only a minimum uniform discount could be allowed was unsupported, and the differential could not be added back to the assessable value. Case-Laws Central Excise Tue, 29 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74656