https://www.taxtmi.com/caselaws?id=93932 A declared maximum cash discount under a sales scheme was treated as deductible from assessable value even where individual buyers did not actually avail the cash-payment facility. The reasoning followed earlier precedent of the same Bench, which approved abatement for the discount once the scheme was made known to buyers, and rejected the contrary view that deduction should be confined only to actual cash payers. The attempted distinction from prior authority was not accepted, and the discount was recognised as allowable across the scheme. en-us Wed, 26 Jul 2000 00:00:00 +0530 Thu, 17 Nov 2011 18:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93932 A declared maximum cash discount under a sales scheme was treated as deductible from assessable value even where individual buyers did not actually avail the cash-payment facility. The reasoning followed earlier precedent of the same Bench, which approved abatement for the discount once the scheme was made known to buyers, and rejected the contrary view that deduction should be confined only to actual cash payers. The attempted distinction from prior authority was not accepted, and the discount was recognised as allowable across the scheme. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93932