https://www.taxtmi.com/caselaws?id=85195 The Tribunal upheld the allowance of cash discount mentioned in price lists, regardless of customer availing, following decisions of Bombay and Madras High Courts. It deemed the 3% trade discount to wholesalers for sales to sub-dealers as admissible, distinguishing it from commission. The cost of wooden crates used for packing goods sold to distant wholesalers was included in assessable value, following the necessity for marketability at factory gate. The Tribunal affirmed the Collector's order, allowing cash and trade discounts while incorporating wooden crate costs in assessable value. en-us Mon, 18 Dec 1995 00:00:00 +0530 Wed, 03 Aug 2011 13:18:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85195 The Tribunal upheld the allowance of cash discount mentioned in price lists, regardless of customer availing, following decisions of Bombay and Madras High Courts. It deemed the 3% trade discount to wholesalers for sales to sub-dealers as admissible, distinguishing it from commission. The cost of wooden crates used for packing goods sold to distant wholesalers was included in assessable value, following the necessity for marketability at factory gate. The Tribunal affirmed the Collector's order, allowing cash and trade discounts while incorporating wooden crate costs in assessable value. Case-Laws Central Excise Mon, 18 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85195