https://www.taxtmi.com/caselaws?id=83057 For central excise valuation, the portion of trade discount linked to dealers' contractual obligations to provide after-sales service and advertisement was not a normal unconditional discount and remained includible in assessable value, so the disallowance was sustained. Taxes such as additional sales tax, turnover tax, surcharge and octroi were deductible where they were payable and proved to have been paid, even if not recoverable from customers, so relief was granted to that extent. The penalty was found excessive on the facts and was reduced, giving the assessee partial relief overall. en-us Wed, 09 Feb 1994 00:00:00 +0530 Sat, 09 Jul 2011 12:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83057 For central excise valuation, the portion of trade discount linked to dealers' contractual obligations to provide after-sales service and advertisement was not a normal unconditional discount and remained includible in assessable value, so the disallowance was sustained. Taxes such as additional sales tax, turnover tax, surcharge and octroi were deductible where they were payable and proved to have been paid, even if not recoverable from customers, so relief was granted to that extent. The penalty was found excessive on the facts and was reduced, giving the assessee partial relief overall. Case-Laws Central Excise Wed, 09 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83057