https://www.taxtmi.com/caselaws?id=114483 The Tribunal affirmed the deduction of a 5% cash discount from the assessable value of goods supplied to all buyers. The Department's appeals against the demands of duty were rejected, as the Tribunal held that the maximum cash discount should be applied uniformly across buyers, rather than based on individual discounts allowed. The Tribunal relied on precedents and judgments supporting this approach, emphasizing that the benefit of the maximum cash discount should be applicable broadly. en-us Wed, 25 Aug 2004 00:00:00 +0530 Wed, 16 May 2012 10:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114483 The Tribunal affirmed the deduction of a 5% cash discount from the assessable value of goods supplied to all buyers. The Department's appeals against the demands of duty were rejected, as the Tribunal held that the maximum cash discount should be applied uniformly across buyers, rather than based on individual discounts allowed. The Tribunal relied on precedents and judgments supporting this approach, emphasizing that the benefit of the maximum cash discount should be applicable broadly. Case-Laws Central Excise Wed, 25 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114483