https://www.taxtmi.com/caselaws?id=86446 A buyer is treated as a related person only where there is mutuality of interest between the units, including direct or indirect association with the seller's business or a flow back of money. On the stated facts, no evidence established such mutuality or any money flow back, so the buyer was not a related person. Trade discount could not be disallowed merely because it was not uniform across buyers; the controlling consideration was whether the discount was known to the buyer at the time of clearance. On that basis, disallowance of the trade discount was unjustified. en-us Tue, 25 Mar 1997 00:00:00 +0530 Wed, 24 Aug 2011 18:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86446 A buyer is treated as a related person only where there is mutuality of interest between the units, including direct or indirect association with the seller's business or a flow back of money. On the stated facts, no evidence established such mutuality or any money flow back, so the buyer was not a related person. Trade discount could not be disallowed merely because it was not uniform across buyers; the controlling consideration was whether the discount was known to the buyer at the time of clearance. On that basis, disallowance of the trade discount was unjustified. Case-Laws Central Excise Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86446