https://www.taxtmi.com/caselaws?id=373743 A payment described as an additional discount to resellers was treated as consideration for services, not a deductible trade discount, because the arrangement required sell-through and inventory reporting; it was therefore includible in assessable value under the post-1.7.2000 valuation regime. The earlier valuation principle continued to apply, and transaction value under the amended law did not alter that result. On limitation, the notices were held time-barred because the Department already knew the same arrangement from an earlier notice and there was no suppression with intent to evade duty; only the normal-period demand survived. en-us Thu, 17 Jan 2019 00:00:00 +0530 Sat, 19 Jan 2019 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373743 A payment described as an additional discount to resellers was treated as consideration for services, not a deductible trade discount, because the arrangement required sell-through and inventory reporting; it was therefore includible in assessable value under the post-1.7.2000 valuation regime. The earlier valuation principle continued to apply, and transaction value under the amended law did not alter that result. On limitation, the notices were held time-barred because the Department already knew the same arrangement from an earlier notice and there was no suppression with intent to evade duty; only the normal-period demand survived. Case-Laws Central Excise Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373743