https://www.taxtmi.com/caselaws?id=87443 Cash discount allowed to dealers for payment in cash or by demand draft was deductible from assessable value where the discount was known to trade and available to all qualifying buyers. The fact that some buyers did not actually avail the discount did not justify denial of the deduction, because the discount remained part of the established pricing structure. On that basis, deduction of the cash discount was held allowable and the department's challenge failed. en-us Wed, 05 Nov 1997 00:00:00 +0530 Tue, 06 Sep 2011 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87443 Cash discount allowed to dealers for payment in cash or by demand draft was deductible from assessable value where the discount was known to trade and available to all qualifying buyers. The fact that some buyers did not actually avail the discount did not justify denial of the deduction, because the discount remained part of the established pricing structure. On that basis, deduction of the cash discount was held allowable and the department's challenge failed. Case-Laws Central Excise Wed, 05 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87443