https://www.taxtmi.com/caselaws?id=43581 For excise valuation, transport-related expenditure may be excluded from assessable value where it is factually shown to form part of the cost of moving goods for sale, so the cost of returning empty bottles was held deductible. A claim for trade discount by way of rebate on cash sales depends on proof of a regular commercial discount supported by accounts and vouchers, so that claim required fresh determination. Distributors' expenses and commission to cartmen were treated as sales promotion or unproved ancillary payments rather than allowable transport costs, so those deductions were disallowed. en-us Tue, 08 Jun 1993 00:00:00 +0530 Fri, 18 Jun 2010 18:35:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43581 For excise valuation, transport-related expenditure may be excluded from assessable value where it is factually shown to form part of the cost of moving goods for sale, so the cost of returning empty bottles was held deductible. A claim for trade discount by way of rebate on cash sales depends on proof of a regular commercial discount supported by accounts and vouchers, so that claim required fresh determination. Distributors' expenses and commission to cartmen were treated as sales promotion or unproved ancillary payments rather than allowable transport costs, so those deductions were disallowed. Case-Laws Central Excise Tue, 08 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43581