https://www.taxtmi.com/caselaws?id=112379 Trade discount on tailor-made solenoid valves supplied through dealers or stockists acting as indentors was held inadmissible for assessment purposes. The Tribunal applied the principle that trade discount is not allowable where supplies are made to indentors or agents, even though the goods were manufactured to specific customer requirements and were ordinarily supplied directly to actual users. It rejected reliance on an earlier order supporting admissibility because that view could not prevail over the Supreme Court ruling relied upon by the Revenue. The impugned order was upheld and the appeals failed on deductibility of trade discount in such routed sales. en-us Tue, 27 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 18:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112379 Trade discount on tailor-made solenoid valves supplied through dealers or stockists acting as indentors was held inadmissible for assessment purposes. The Tribunal applied the principle that trade discount is not allowable where supplies are made to indentors or agents, even though the goods were manufactured to specific customer requirements and were ordinarily supplied directly to actual users. It rejected reliance on an earlier order supporting admissibility because that view could not prevail over the Supreme Court ruling relied upon by the Revenue. The impugned order was upheld and the appeals failed on deductibility of trade discount in such routed sales. Case-Laws Central Excise Tue, 27 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112379