https://www.taxtmi.com/caselaws?id=113907 The Tribunal remanded a case concerning the classification of trade discount as commission paid to agents under the Central Excise Act. The dispute arose as the Revenue alleged that manufacturers were not passing on trade discounts to customers but paying them as commissions to agents. The Commissioner of Central Excise (Appeals) allowed the appeal, considering the agents as wholesale dealers. The Tribunal agreed with the need for further examination to distinguish between agents procuring orders and purchasing goods, directing a reassessment of the commission not deductible as a trade discount. en-us Wed, 02 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 11:41:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113907 The Tribunal remanded a case concerning the classification of trade discount as commission paid to agents under the Central Excise Act. The dispute arose as the Revenue alleged that manufacturers were not passing on trade discounts to customers but paying them as commissions to agents. The Commissioner of Central Excise (Appeals) allowed the appeal, considering the agents as wholesale dealers. The Tribunal agreed with the need for further examination to distinguish between agents procuring orders and purchasing goods, directing a reassessment of the commission not deductible as a trade discount. Case-Laws Central Excise Wed, 02 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113907