https://www.taxtmi.com/caselaws?id=42280 Commission paid to dealers for sale promotion was not treated as a trade discount under the explanation to Section 4 of the Central Excises and Salt Act, 1944, because it was not shown to satisfy the legal description of a deductible discount for excise valuation. The deduction claimed was distinct from the trade discount allowed to wholesale dealers, and the cited Supreme Court authority did not support reducing manufacturing cost or profit by such commission amounts. The claim for deduction was therefore rejected, and excise valuation was not to be reduced by the commission paid. en-us Mon, 08 Feb 1982 00:00:00 +0530 Thu, 10 Jun 2010 12:24:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42280 Commission paid to dealers for sale promotion was not treated as a trade discount under the explanation to Section 4 of the Central Excises and Salt Act, 1944, because it was not shown to satisfy the legal description of a deductible discount for excise valuation. The deduction claimed was distinct from the trade discount allowed to wholesale dealers, and the cited Supreme Court authority did not support reducing manufacturing cost or profit by such commission amounts. The claim for deduction was therefore rejected, and excise valuation was not to be reduced by the commission paid. Case-Laws Central Excise Mon, 08 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42280