https://www.taxtmi.com/caselaws?id=82502 The Tribunal held that distributors, due to their specific commercial obligations, constituted a separate class from wholesale buyers, justifying a higher discount. It allowed the 10% additional discount to distributors based on legitimate commercial considerations, contrary to the rulings of the Assistant Collector and Collector (Appeals). The Tribunal cited precedents supporting varying trade discounts and concluded that agreements with distributors did not alter the principal-to-principal nature of transactions. As a result, the impugned order was overturned, and the appeal was successful. en-us Fri, 22 Jan 1993 00:00:00 +0530 Tue, 05 Jul 2011 15:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82502 The Tribunal held that distributors, due to their specific commercial obligations, constituted a separate class from wholesale buyers, justifying a higher discount. It allowed the 10% additional discount to distributors based on legitimate commercial considerations, contrary to the rulings of the Assistant Collector and Collector (Appeals). The Tribunal cited precedents supporting varying trade discounts and concluded that agreements with distributors did not alter the principal-to-principal nature of transactions. As a result, the impugned order was overturned, and the appeal was successful. Case-Laws Central Excise Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82502