https://www.taxtmi.com/caselaws?id=116497 Trade discounts under central excise valuation law are deductible when they are supported by bona fide commercial considerations and are actually passed on to buyers. Variation in discounts between different buyers, including buyers within the same class, does not by itself make the deduction impermissible. Discounts based on buyer type, quantity, market conditions, competition, or market penetration may still qualify, and the absence of uniformity is not decisive. Where the discounts are reflected in invoices and there is no allegation of flow back, they cannot be disallowed merely because they were not identical across all purchasers. en-us Thu, 11 Aug 2005 00:00:00 +0530 Wed, 13 Jun 2012 10:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116497 Trade discounts under central excise valuation law are deductible when they are supported by bona fide commercial considerations and are actually passed on to buyers. Variation in discounts between different buyers, including buyers within the same class, does not by itself make the deduction impermissible. Discounts based on buyer type, quantity, market conditions, competition, or market penetration may still qualify, and the absence of uniformity is not decisive. Where the discounts are reflected in invoices and there is no allegation of flow back, they cannot be disallowed merely because they were not identical across all purchasers. Case-Laws Central Excise Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116497