https://www.taxtmi.com/caselaws?id=167217 A concessional valuation notification must be applied on its own wording, and disqualification under clause (iv) arises only if the relevant relationship actually influences the invoice price. Stockist appointment letters and related commercial terms were found to be enforceable agreements to sell, but not agency or completed-sale arrangements; the stipulated stocks, discounts, deposits and overriding commission did not by themselves prove the required price influence, so the concession was not denied on that ground. Bonus pieces cleared as part of a sales promotion or quantity-discount structure were treated as commercially embedded in the charged goods, so they were not exempt from excise duty on the revenue's theory. en-us Fri, 12 Oct 1984 00:00:00 +0530 Thu, 11 Dec 2014 17:59:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167217 A concessional valuation notification must be applied on its own wording, and disqualification under clause (iv) arises only if the relevant relationship actually influences the invoice price. Stockist appointment letters and related commercial terms were found to be enforceable agreements to sell, but not agency or completed-sale arrangements; the stipulated stocks, discounts, deposits and overriding commission did not by themselves prove the required price influence, so the concession was not denied on that ground. Bonus pieces cleared as part of a sales promotion or quantity-discount structure were treated as commercially embedded in the charged goods, so they were not exempt from excise duty on the revenue's theory. Case-Laws Central Excise Fri, 12 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167217