https://www.taxtmi.com/caselaws?id=128199 The Tribunal upheld the decision of the Commissioner, ruling that the discount passed on to buyers should not be included in the assessable value for taxation purposes. The Tribunal found that the discounts were part of the Respondent's trade policy to boost sales and did not result in any unlawful practices or prejudice the revenue. There was no evidence of undue benefit to buyers or any flow back of value to the seller, leading to the dismissal of the Revenue's appeal. en-us Wed, 26 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 09:47:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128199 The Tribunal upheld the decision of the Commissioner, ruling that the discount passed on to buyers should not be included in the assessable value for taxation purposes. The Tribunal found that the discounts were part of the Respondent's trade policy to boost sales and did not result in any unlawful practices or prejudice the revenue. There was no evidence of undue benefit to buyers or any flow back of value to the seller, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Wed, 26 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128199