https://www.taxtmi.com/caselaws?id=83638 The Tribunal held that different discounts can be allowed to customers within the same category, emphasizing that commercial considerations justify variations. Trade discounts need not be uniform, as long as they comply with statutory conditions and are based on commercial reasons. The Tribunal clarified that the Act does not mandate uniformity in trade discounts and upheld the appeal, allowing for different rates of trade discounts based on legitimate commercial factors. en-us Fri, 21 Oct 1994 00:00:00 +0530 Thu, 14 Jul 2011 17:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83638 The Tribunal held that different discounts can be allowed to customers within the same category, emphasizing that commercial considerations justify variations. Trade discounts need not be uniform, as long as they comply with statutory conditions and are based on commercial reasons. The Tribunal clarified that the Act does not mandate uniformity in trade discounts and upheld the appeal, allowing for different rates of trade discounts based on legitimate commercial factors. Case-Laws Central Excise Fri, 21 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83638