https://www.taxtmi.com/caselaws?id=40558 The court ruled in favor of the petitioner, a manufacturer of domestic electrical appliances, in a case concerning the approval of assessable values under the Central Excises and Salt Act, 1944. The court addressed discrepancies in assessable values approved for different categories of purchasers and modifications made by the authorities. The court upheld the petitioner's entitlement to deduct quantitative discounts but required payment of the difference in duty for incomplete purchases. The judgment granted relief to the petitioner with modifications to the directions on duty payment, emphasizing adherence to concessional pricing agreements. en-us Wed, 15 Mar 1978 00:00:00 +0530 Mon, 10 May 2010 15:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40558 The court ruled in favor of the petitioner, a manufacturer of domestic electrical appliances, in a case concerning the approval of assessable values under the Central Excises and Salt Act, 1944. The court addressed discrepancies in assessable values approved for different categories of purchasers and modifications made by the authorities. The court upheld the petitioner's entitlement to deduct quantitative discounts but required payment of the difference in duty for incomplete purchases. The judgment granted relief to the petitioner with modifications to the directions on duty payment, emphasizing adherence to concessional pricing agreements. Case-Laws Central Excise Wed, 15 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40558