https://www.taxtmi.com/caselaws?id=86071 The Tribunal held that the 7.5% discount passed on to wholesalers for direct sales to sub-dealers should be deducted from the wholesale price to determine the assessable value. Relying on precedents, the Tribunal concluded that deviations for commercial reasons did not change the nature of the discount, treating it as an allowable trade discount. Consequently, the appeal was dismissed in favor of the authorities. en-us Fri, 06 Dec 1996 00:00:00 +0530 Wed, 10 Aug 2011 10:41:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86071 The Tribunal held that the 7.5% discount passed on to wholesalers for direct sales to sub-dealers should be deducted from the wholesale price to determine the assessable value. Relying on precedents, the Tribunal concluded that deviations for commercial reasons did not change the nature of the discount, treating it as an allowable trade discount. Consequently, the appeal was dismissed in favor of the authorities. Case-Laws Central Excise Fri, 06 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86071