https://www.taxtmi.com/caselaws?id=102906 Cash discount was deductible from assessable value where the discount scheme was known to buyers at or before removal of the goods, even if not every purchaser actually availed it. The applicable principle was that trade discount need not be uniform across all customers, and admissibility depends on the scheme being disclosed and available at clearance, not on universal uptake. On that basis, the discount was treated as an allowable deduction from the sale price and the issue was resolved in favour of the assessee. en-us Tue, 25 Mar 1997 00:00:00 +0530 Thu, 16 Feb 2012 17:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102906 Cash discount was deductible from assessable value where the discount scheme was known to buyers at or before removal of the goods, even if not every purchaser actually availed it. The applicable principle was that trade discount need not be uniform across all customers, and admissibility depends on the scheme being disclosed and available at clearance, not on universal uptake. On that basis, the discount was treated as an allowable deduction from the sale price and the issue was resolved in favour of the assessee. Case-Laws Central Excise Tue, 25 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102906