https://www.taxtmi.com/highlights?id=70324 Valuation - Nature of discount offered to Distributors and not to other buyers - Section 4 essentially seeks to accept different transaction value which may be charge by an assessee from it different buyers - It is found that since the sale invoice which have been issued to the distributors by the appellant offering 15 % discount is normally a trade discount and the department has failed to discharge its responsibility to establish that there has been any flow back of consideration from buyer to the appellant. - Value not to be added - AT en-us Wed, 14 Jun 2023 09:27:50 +0530 Wed, 14 Jun 2023 09:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70324 Valuation - Nature of discount offered to Distributors and not to other buyers - Section 4 essentially seeks to accept different transaction value which may be charge by an assessee from it different buyers - It is found that since the sale invoice which have been issued to the distributors by the appellant offering 15 % discount is normally a trade discount and the department has failed to discharge its responsibility to establish that there has been any flow back of consideration from buyer to the appellant. - Value not to be added - AT Highlights Central Excise Wed, 14 Jun 2023 09:27:50 +0530 https://www.taxtmi.com/highlights?id=70324