https://www.taxtmi.com/caselaws?id=116878 Normal factory-gate wholesale price was treated as the assessable value for ceramic glazed tiles under Section 4, because a small proportion of higher-priced sales to other buyers did not make the normal price unascertainable or require a different valuation method. Quantity discount was also deductible where the discount scheme was known at clearance, and the fact that some discount was granted after clearance did not defeat deduction when the scheme had been established and the discount was actually passed on. The valuation adopted by the appellate authority was therefore upheld, and the Revenue's challenge failed. en-us Thu, 15 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 15:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116878 Normal factory-gate wholesale price was treated as the assessable value for ceramic glazed tiles under Section 4, because a small proportion of higher-priced sales to other buyers did not make the normal price unascertainable or require a different valuation method. Quantity discount was also deductible where the discount scheme was known at clearance, and the fact that some discount was granted after clearance did not defeat deduction when the scheme had been established and the discount was actually passed on. The valuation adopted by the appellate authority was therefore upheld, and the Revenue's challenge failed. Case-Laws Central Excise Thu, 15 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116878