https://www.taxtmi.com/caselaws?id=208411 Disclosed trade and cash discounts uniformly available under stated quantity and payment conditions were not to be added to assessable value merely because buyers were alleged to be related persons. The Revenue failed to prove any extra-commercial relationship, mutuality of interest, or financial interest between the assessee and the buyers, and the mere common connection between persons was held insufficient. As prices charged to other customers were unchanged and no depression of price was shown, the discount policy remained part of the normal sale arrangement. Accordingly, the discounts were not includible in assessable value, and the duty demand, penalty, and interest did not survive. en-us Tue, 22 Mar 2011 00:00:00 +0530 Mon, 16 Jan 2012 09:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208411 Disclosed trade and cash discounts uniformly available under stated quantity and payment conditions were not to be added to assessable value merely because buyers were alleged to be related persons. The Revenue failed to prove any extra-commercial relationship, mutuality of interest, or financial interest between the assessee and the buyers, and the mere common connection between persons was held insufficient. As prices charged to other customers were unchanged and no depression of price was shown, the discount policy remained part of the normal sale arrangement. Accordingly, the discounts were not includible in assessable value, and the duty demand, penalty, and interest did not survive. Case-Laws Central Excise Tue, 22 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208411