https://www.taxtmi.com/caselaws?id=40480 The High Court interpreted the trade discount under the Central Excises and Salt Act, focusing on the wholesale cash price of soap products. It clarified jurisdiction under Articles 226 and 227 of the Constitution, distinguishing it from disputes between State and Central Governments. Emphasizing the relevance of agreements with selling agents in determining trade discounts, the Court allowed the petition, overturning previous orders on wholesale cash price determination. The decision was based on contractual terms and errors in applying trade discount percentages, with no costs awarded. en-us Tue, 11 Jun 1974 00:00:00 +0530 Sat, 08 May 2010 16:33:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40480 The High Court interpreted the trade discount under the Central Excises and Salt Act, focusing on the wholesale cash price of soap products. It clarified jurisdiction under Articles 226 and 227 of the Constitution, distinguishing it from disputes between State and Central Governments. Emphasizing the relevance of agreements with selling agents in determining trade discounts, the Court allowed the petition, overturning previous orders on wholesale cash price determination. The decision was based on contractual terms and errors in applying trade discount percentages, with no costs awarded. Case-Laws Central Excise Tue, 11 Jun 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40480