https://www.taxtmi.com/caselaws?id=212834 Cash discount could be deducted from assessable value under the pre-01.07.2000 valuation regime where it was reflected in the price declaration and otherwise allowable under the governing principles, even if individual buyers did not actually take the discount. The deduction was not available for the period after 01.07.2000. en-us Wed, 22 Jun 2011 00:00:00 +0530 Thu, 26 Apr 2012 18:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212834 Cash discount could be deducted from assessable value under the pre-01.07.2000 valuation regime where it was reflected in the price declaration and otherwise allowable under the governing principles, even if individual buyers did not actually take the discount. The deduction was not available for the period after 01.07.2000. Case-Laws Central Excise Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212834