https://www.taxtmi.com/caselaws?id=85447 Distribution discount allowed to distribution-oriented dealers was treated as a permissible trade discount for excise valuation because it was known before removal, passed on through invoices, and there was no evidence of any flow back or extra-commercial consideration. The record also showed no indication that the distributors performed advertising, publicity, after-sale service, or other sales-promotion functions on behalf of the manufacturer. Differential discounts to different classes of buyers were therefore acceptable, and the deduction was upheld as part of the terms of sale and established practice. en-us Tue, 14 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85447 Distribution discount allowed to distribution-oriented dealers was treated as a permissible trade discount for excise valuation because it was known before removal, passed on through invoices, and there was no evidence of any flow back or extra-commercial consideration. The record also showed no indication that the distributors performed advertising, publicity, after-sale service, or other sales-promotion functions on behalf of the manufacturer. Differential discounts to different classes of buyers were therefore acceptable, and the deduction was upheld as part of the terms of sale and established practice. Case-Laws Central Excise Tue, 14 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85447