https://www.taxtmi.com/caselaws?id=108639 A 2% discount for immediate or advance payment, disclosed in the price list and available to wholesale buyers meeting the stated condition, formed part of the commercial price structure and was deductible from assessable value. The deduction could not be denied merely because a particular buyer did not actually make prompt or advance payment. A condition requiring the discount to be passed on in each individual case was held unsustainable, so the assessable value had to be reduced by the discount irrespective of actual availing by the buyer. en-us Wed, 04 Feb 1998 00:00:00 +0530 Tue, 03 Apr 2012 11:50:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108639 A 2% discount for immediate or advance payment, disclosed in the price list and available to wholesale buyers meeting the stated condition, formed part of the commercial price structure and was deductible from assessable value. The deduction could not be denied merely because a particular buyer did not actually make prompt or advance payment. A condition requiring the discount to be passed on in each individual case was held unsustainable, so the assessable value had to be reduced by the discount irrespective of actual availing by the buyer. Case-Laws Central Excise Wed, 04 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108639