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    <title>2000 (9) TMI 358 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal found that the appeal was filed within the effective period of the Assistant Collector&#039;s order, within the time limit set by the High Court. Regarding the eligibility of discounts for deduction, Volume Discount and Price Support Discount were deemed eligible, while discounts related to sales made by wholesale dealers to transport corporations were not eligible. The Tribunal directed the finalization of pending assessments within four months to resolve prolonged uncertainty. The appeal was disposed of with clarity on the issues of time bar, discount eligibility, and assessment finalization.</description>
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      <link>https://www.taxtmi.com/caselaws?id=94084</link>
      <description>The Tribunal found that the appeal was filed within the effective period of the Assistant Collector&#039;s order, within the time limit set by the High Court. Regarding the eligibility of discounts for deduction, Volume Discount and Price Support Discount were deemed eligible, while discounts related to sales made by wholesale dealers to transport corporations were not eligible. The Tribunal directed the finalization of pending assessments within four months to resolve prolonged uncertainty. The appeal was disposed of with clarity on the issues of time bar, discount eligibility, and assessment finalization.</description>
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