https://www.taxtmi.com/caselaws?id=92349 Cash discount offered for payment within the stipulated period remained admissible as a deduction from assessable value where the scheme was known to trade and available to buyers who satisfied the condition. Occasional extension of the same discount to buyers who did not meet the payment condition did not change the character of the discount or make it inadmissible. The practical effect is that a conditional cash discount may still be deducted when its core trade practice and eligibility basis are established. en-us Tue, 12 May 1998 00:00:00 +0530 Mon, 31 Oct 2011 18:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92349 Cash discount offered for payment within the stipulated period remained admissible as a deduction from assessable value where the scheme was known to trade and available to buyers who satisfied the condition. Occasional extension of the same discount to buyers who did not meet the payment condition did not change the character of the discount or make it inadmissible. The practical effect is that a conditional cash discount may still be deducted when its core trade practice and eligibility basis are established. Case-Laws Central Excise Tue, 12 May 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92349