https://www.taxtmi.com/caselaws?id=115616 A special 15% discount granted to an authorised dealer was treated as a genuine contractual trade discount rather than a disguised commission for excise valuation purposes. The discount arose from the dealer's higher stock lifting, was separately reflected through invoices and credit notes, and there was no evidence of flow-back or any device to recharacterise commission as discount. On those facts, the discount was held deductible from assessable value under the Central Excise Act, 1944, and could not be added merely because it was commercially higher than the normal discount. en-us Thu, 24 Mar 2005 00:00:00 +0530 Thu, 31 May 2012 14:56:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115616 A special 15% discount granted to an authorised dealer was treated as a genuine contractual trade discount rather than a disguised commission for excise valuation purposes. The discount arose from the dealer's higher stock lifting, was separately reflected through invoices and credit notes, and there was no evidence of flow-back or any device to recharacterise commission as discount. On those facts, the discount was held deductible from assessable value under the Central Excise Act, 1944, and could not be added merely because it was commercially higher than the normal discount. Case-Laws Central Excise Thu, 24 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115616