https://www.taxtmi.com/caselaws?id=88026 A uniform cash discount offered to all dealers and made conditional on payment within 7 to 10 days of despatch was deductible from assessable value under Section 4 of the Central Excise Act, 1944. The discount did not lose deductibility merely because depot invoices could not reflect it in advance, since eligibility depended on post-despatch payment. As the record showed no denial of the discount to any dealer who satisfied the stipulated condition, the disallowance was unsustainable. en-us Mon, 15 Sep 1997 00:00:00 +0530 Wed, 14 Sep 2011 15:27:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88026 A uniform cash discount offered to all dealers and made conditional on payment within 7 to 10 days of despatch was deductible from assessable value under Section 4 of the Central Excise Act, 1944. The discount did not lose deductibility merely because depot invoices could not reflect it in advance, since eligibility depended on post-despatch payment. As the record showed no denial of the discount to any dealer who satisfied the stipulated condition, the disallowance was unsustainable. Case-Laws Central Excise Mon, 15 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88026