https://www.taxtmi.com/caselaws?id=98045 Trade discounts reduce assessable value only where the assessee proves that their terms, conditions and rates were known to wholesale buyers at the time of sale, even if the precise amount is calculated later. A claimed dealer bonus was therefore not deductible without evidence of prior communication or an established discount policy. Packing costs remain includible unless the assessee establishes that the packing was unnecessary to place goods in the condition generally sold in the wholesale market. Wooden-box packing was includible because it was uniformly used, separately uncharged, unavoidable for buyers and necessary for wholesale marketability. en-us Tue, 20 Apr 1999 00:00:00 +0530 Thu, 19 Jan 2012 10:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98045 Trade discounts reduce assessable value only where the assessee proves that their terms, conditions and rates were known to wholesale buyers at the time of sale, even if the precise amount is calculated later. A claimed dealer bonus was therefore not deductible without evidence of prior communication or an established discount policy. Packing costs remain includible unless the assessee establishes that the packing was unnecessary to place goods in the condition generally sold in the wholesale market. Wooden-box packing was includible because it was uniformly used, separately uncharged, unavoidable for buyers and necessary for wholesale marketability. Case-Laws Central Excise Tue, 20 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98045