https://www.taxtmi.com/caselaws?id=81802 Regional discount declared in approved Part VII price lists was deductible from assessable value where it was known at or before removal, and the fact that invoices showed only the net assessable value did not by itself make the discount inadmissible. The Department also failed to show that the discount was not passed on to buyers or that any excess amount had been collected. On that basis, the disallowance of the regional discount was unsustainable and the appeal succeeded. en-us Wed, 17 Jun 1992 00:00:00 +0530 Tue, 28 Jun 2011 18:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81802 Regional discount declared in approved Part VII price lists was deductible from assessable value where it was known at or before removal, and the fact that invoices showed only the net assessable value did not by itself make the discount inadmissible. The Department also failed to show that the discount was not passed on to buyers or that any excess amount had been collected. On that basis, the disallowance of the regional discount was unsustainable and the appeal succeeded. Case-Laws Central Excise Wed, 17 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81802