https://www.taxtmi.com/caselaws?id=94945 A higher discount granted to one purchaser of a by-product was not required to be added back to assessable value where the difference was supported by commercial factors, including storage and pipeline transportation facilities. The revenue's theory that the respondent would otherwise have incurred corresponding costs was treated as speculative, and the authority cited by the department was found inapplicable on its facts. The differential discount was therefore not disallowed, the valuation-based demand failed, and the assessee's valuation position was upheld. A price concession supported by commercial considerations cannot be treated as extra-commercial consideration unless a real non-commercial element is established. en-us Fri, 06 Oct 2000 00:00:00 +0530 Tue, 06 Dec 2011 10:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94945 A higher discount granted to one purchaser of a by-product was not required to be added back to assessable value where the difference was supported by commercial factors, including storage and pipeline transportation facilities. The revenue's theory that the respondent would otherwise have incurred corresponding costs was treated as speculative, and the authority cited by the department was found inapplicable on its facts. The differential discount was therefore not disallowed, the valuation-based demand failed, and the assessee's valuation position was upheld. A price concession supported by commercial considerations cannot be treated as extra-commercial consideration unless a real non-commercial element is established. Case-Laws Central Excise Fri, 06 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94945