https://www.taxtmi.com/caselaws?id=115513 The Deputy Commissioner disallowed the discount claimed by the assessee in sales price for sales to M/s. Raptokos Brett & Co. Ltd., citing a lack of arm's length transaction due to the parties' relationship. The discount was deemed inadmissible under the Central Excise Salt Act, 1944. The Deputy Commissioner emphasized that the discount was not justified as the products were solely sold to the brand name owner. The Deputy Commissioner's decision was upheld, disallowing the claimed discount. en-us Tue, 26 Jul 2005 00:00:00 +0530 Wed, 30 May 2012 16:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115513 The Deputy Commissioner disallowed the discount claimed by the assessee in sales price for sales to M/s. Raptokos Brett & Co. Ltd., citing a lack of arm's length transaction due to the parties' relationship. The discount was deemed inadmissible under the Central Excise Salt Act, 1944. The Deputy Commissioner emphasized that the discount was not justified as the products were solely sold to the brand name owner. The Deputy Commissioner's decision was upheld, disallowing the claimed discount. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115513