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    <title>1998 (8) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the case for further verification to determine the legitimate trade discount for the bulk buyer. The appellant, a storage battery manufacturer, argued that the substantial purchases justified the higher trade discount, emphasizing the need to differentiate between bulk purchase discounts and brand name use. The Tribunal suggested a verification exercise to establish the appropriate trade discount, considering industry practices. The case underscored the importance of accurately assessing trade discounts for bulk buyers and ensuring transparency in evaluating product values.</description>
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      <link>https://www.taxtmi.com/caselaws?id=89563</link>
      <description>The Tribunal set aside the impugned order and remanded the case for further verification to determine the legitimate trade discount for the bulk buyer. The appellant, a storage battery manufacturer, argued that the substantial purchases justified the higher trade discount, emphasizing the need to differentiate between bulk purchase discounts and brand name use. The Tribunal suggested a verification exercise to establish the appropriate trade discount, considering industry practices. The case underscored the importance of accurately assessing trade discounts for bulk buyers and ensuring transparency in evaluating product values.</description>
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