https://www.taxtmi.com/caselaws?id=427498 Discounts under a depot-sale pricing structure were treated as deductible from transaction value where they were known to dealers at clearance but could not be quantified until actual sales were recorded later. The Tribunal noted that the assessee's earlier year had already established that such discounts formed part of the commercial arrangement and that provisional assessment was appropriate when assessable value could not be finally ascertained at removal. Applying that reasoning, the present departmental appeal was covered by the prior decision, the provisional assessment was upheld, and the later quantification of discounts did not defeat deductibility. en-us Thu, 01 Sep 2022 00:00:00 +0530 Sat, 10 Sep 2022 07:03:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427498 Discounts under a depot-sale pricing structure were treated as deductible from transaction value where they were known to dealers at clearance but could not be quantified until actual sales were recorded later. The Tribunal noted that the assessee's earlier year had already established that such discounts formed part of the commercial arrangement and that provisional assessment was appropriate when assessable value could not be finally ascertained at removal. Applying that reasoning, the present departmental appeal was covered by the prior decision, the provisional assessment was upheld, and the later quantification of discounts did not defeat deductibility. Case-Laws Customs Thu, 01 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427498