https://www.taxtmi.com/caselaws?id=81971 A marketing organisation with separate legal identity was not treated as a related person or favoured buyer because the record did not show mutuality of interest or any lack of independence; sales through that organisation remained commercial dealings on normal trade terms. On that factual basis, the trade discount allowed to the marketing organisation was held fair, reasonable, and part of the arm's length sales structure, so it was deductible in determining assessable value. The valuation challenge therefore failed, and the connected refund relief followed from the same finding. en-us Wed, 04 Oct 1989 00:00:00 +0530 Fri, 01 Jul 2011 11:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81971 A marketing organisation with separate legal identity was not treated as a related person or favoured buyer because the record did not show mutuality of interest or any lack of independence; sales through that organisation remained commercial dealings on normal trade terms. On that factual basis, the trade discount allowed to the marketing organisation was held fair, reasonable, and part of the arm's length sales structure, so it was deductible in determining assessable value. The valuation challenge therefore failed, and the connected refund relief followed from the same finding. Case-Laws Central Excise Wed, 04 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81971