https://www.taxtmi.com/caselaws?id=89058 Equalised freight was deductible from assessable value where goods were sold at a uniform all-India price and transportation cost was genuinely incurred across sales; the existence of some factory-gate sales did not by itself defeat the deduction. Average discount was also deductible where it was computed from actual discounts allowed to different buyers at varying rates, because non-uniform discount rates did not make the deduction invalid when the method reflected the real commercial incidence passed on to customers. en-us Fri, 22 May 1998 00:00:00 +0530 Fri, 23 Sep 2011 11:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89058 Equalised freight was deductible from assessable value where goods were sold at a uniform all-India price and transportation cost was genuinely incurred across sales; the existence of some factory-gate sales did not by itself defeat the deduction. Average discount was also deductible where it was computed from actual discounts allowed to different buyers at varying rates, because non-uniform discount rates did not make the deduction invalid when the method reflected the real commercial incidence passed on to customers. Case-Laws Central Excise Fri, 22 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89058