https://www.taxtmi.com/caselaws?id=84850 The Tribunal determined that the ex-factory price for ignition coils sold by the assessee should be based on the price charged to main dealers, not smaller dealers at depots. The authorities initially considered the main concerns as related persons and assessed the value based on the smaller dealers' discount. However, the Tribunal clarified that the factory gate price, which included a 35% discount to main dealers, should be used for valuation purposes for all sales. The Tribunal upheld the validity of offering different discounts and found the extra discount to main dealers non-discriminatory. en-us Wed, 11 Oct 1995 00:00:00 +0530 Mon, 01 Aug 2011 11:31:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84850 The Tribunal determined that the ex-factory price for ignition coils sold by the assessee should be based on the price charged to main dealers, not smaller dealers at depots. The authorities initially considered the main concerns as related persons and assessed the value based on the smaller dealers' discount. However, the Tribunal clarified that the factory gate price, which included a 35% discount to main dealers, should be used for valuation purposes for all sales. The Tribunal upheld the validity of offering different discounts and found the extra discount to main dealers non-discriminatory. Case-Laws Central Excise Wed, 11 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84850