https://www.taxtmi.com/caselaws?id=90782 Cash discount disclosed in the price list and made available to all buyers who paid within the stipulated period was an admissible deduction from assessable value for central excise purposes. The fact that many buyers did not actually avail the discount did not alter its deductibility, because entitlement depended on satisfaction of the payment condition, not on universal receipt of the concession. On that basis, the discount was correctly allowed and the demand for differential duty was not sustainable. en-us Tue, 04 Aug 1998 00:00:00 +0530 Tue, 11 Oct 2011 14:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90782 Cash discount disclosed in the price list and made available to all buyers who paid within the stipulated period was an admissible deduction from assessable value for central excise purposes. The fact that many buyers did not actually avail the discount did not alter its deductibility, because entitlement depended on satisfaction of the payment condition, not on universal receipt of the concession. On that basis, the discount was correctly allowed and the demand for differential duty was not sustainable. Case-Laws Central Excise Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90782