https://www.taxtmi.com/caselaws?id=82778 Reimbursements for free after-sales service and pre-delivery inspection were not includible in assessable value for wholesale dealer sales where the transactions were on a principal-to-principal basis, title passed on delivery, and no flow-back was shown; the amount was treated as an admissible discount for that category. For direct sales to DGS&D, CSD and Government departments, the later reimbursement to dealers was not a discount because the dealers were not parties to those transactions and the disclosed price was not the sole consideration; it was therefore includible in valuation. However, duty for that category had to be recomputed on a cum-duty basis by working backwards. The appeals therefore succeeded only to that limited extent. en-us Wed, 21 Jul 1993 00:00:00 +0530 Thu, 07 Jul 2011 12:36:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82778 Reimbursements for free after-sales service and pre-delivery inspection were not includible in assessable value for wholesale dealer sales where the transactions were on a principal-to-principal basis, title passed on delivery, and no flow-back was shown; the amount was treated as an admissible discount for that category. For direct sales to DGS&D, CSD and Government departments, the later reimbursement to dealers was not a discount because the dealers were not parties to those transactions and the disclosed price was not the sole consideration; it was therefore includible in valuation. However, duty for that category had to be recomputed on a cum-duty basis by working backwards. The appeals therefore succeeded only to that limited extent. Case-Laws Central Excise Wed, 21 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82778