https://www.taxtmi.com/caselaws?id=1119 The Tribunal allowed the appeal, ruling in favor of considering quantity discount as a permissible deduction from the sale price for assessing value. The decision emphasized the importance of awareness and disclosure of the discount at the time of sale, noting that the absence of specific mention in each invoice did not negate its existence, especially for consumer goods with regular deliveries. The Tribunal found the appellant's evidence, including price lists and credit notes, sufficient to demonstrate the availability and granting of the quantity discount during the relevant period. en-us Mon, 25 Sep 2006 00:00:00 +0530 Mon, 14 Apr 2008 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1119 The Tribunal allowed the appeal, ruling in favor of considering quantity discount as a permissible deduction from the sale price for assessing value. The decision emphasized the importance of awareness and disclosure of the discount at the time of sale, noting that the absence of specific mention in each invoice did not negate its existence, especially for consumer goods with regular deliveries. The Tribunal found the appellant's evidence, including price lists and credit notes, sufficient to demonstrate the availability and granting of the quantity discount during the relevant period. Case-Laws Central Excise Mon, 25 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1119