https://www.taxtmi.com/caselaws?id=87282 An annual trade discount fixed at a specified rate per carton and disclosed as a sale condition on the invoices was treated as part of the commercial arrangement at the time of clearance. Because dealers were aware of the discount when the goods were sold, the discount was not contingent in a way that justified denial of deduction. The annual trade discount was therefore deductible from the assessable value, and the disallowance was set aside. en-us Mon, 15 Sep 1997 00:00:00 +0530 Sat, 03 Sep 2011 18:45:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87282 An annual trade discount fixed at a specified rate per carton and disclosed as a sale condition on the invoices was treated as part of the commercial arrangement at the time of clearance. Because dealers were aware of the discount when the goods were sold, the discount was not contingent in a way that justified denial of deduction. The annual trade discount was therefore deductible from the assessable value, and the disallowance was set aside. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87282