https://www.taxtmi.com/caselaws?id=102891 Trade discount and cash discount were held admissible on stock transfers of identical goods to depots, where assessable value had to be determined under the normal price provision rather than by applying the factory-gate discount structure. The appellate authority found that the department's basis for denying the discounts was not sustainable because the discounts were to be assessed against the statutory requirement of uniform allowance. On that footing, the departmental demand under Section 11A did not survive, and the appeal was dismissed. en-us Wed, 15 Nov 1995 00:00:00 +0530 Thu, 16 Feb 2012 17:13:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102891 Trade discount and cash discount were held admissible on stock transfers of identical goods to depots, where assessable value had to be determined under the normal price provision rather than by applying the factory-gate discount structure. The appellate authority found that the department's basis for denying the discounts was not sustainable because the discounts were to be assessed against the statutory requirement of uniform allowance. On that footing, the departmental demand under Section 11A did not survive, and the appeal was dismissed. Case-Laws Central Excise Wed, 15 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102891