https://www.taxtmi.com/caselaws?id=235248 The tribunal upheld the assessing officer's view that the 35% discount on imported goods was a normal trade discount and not discriminatory. It found that the distributor should receive the same discount as unrelated buyers, as per trade practices and distributorship agreements. The tribunal set aside the lower appellate authority's decision, restoring the original valuation of the goods and allowing the appellant's appeal. en-us Fri, 17 May 2013 00:00:00 +0530 Mon, 30 Dec 2013 12:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235248 The tribunal upheld the assessing officer's view that the 35% discount on imported goods was a normal trade discount and not discriminatory. It found that the distributor should receive the same discount as unrelated buyers, as per trade practices and distributorship agreements. The tribunal set aside the lower appellate authority's decision, restoring the original valuation of the goods and allowing the appellant's appeal. Case-Laws Customs Fri, 17 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235248