https://www.taxtmi.com/caselaws?id=346632 The Tribunal dismissed the appeal, emphasizing that the quantity discount offered by M/s. Biochem Pharmaceuticals Inds. Ltd. to distributors/stockists in institutional supply contracts was akin to a commission and should be included in the assessable value. The Tribunal highlighted the importance of clear contractual terms and full disclosure of relevant details during legal proceedings. The decision underscored the distinction between quantity discounts and commissions in such contracts, ultimately ruling against the appellant. en-us Thu, 12 Jan 2017 00:00:00 +0530 Mon, 21 Aug 2017 08:07:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346632 The Tribunal dismissed the appeal, emphasizing that the quantity discount offered by M/s. Biochem Pharmaceuticals Inds. Ltd. to distributors/stockists in institutional supply contracts was akin to a commission and should be included in the assessable value. The Tribunal highlighted the importance of clear contractual terms and full disclosure of relevant details during legal proceedings. The decision underscored the distinction between quantity discounts and commissions in such contracts, ultimately ruling against the appellant. Case-Laws Central Excise Thu, 12 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346632