https://www.taxtmi.com/caselaws?id=43816 The court held that the impugned circular disallowing regional discounts under the Central Excises & Salt Act, 1944 was invalid. It found that regional discounts were permissible under Section 4(1)(a) of the Act and that the circular mandating uniform discounts across all regions was contrary to statutory provisions. The court set aside the circular to the extent it disallowed regional discounts, ruling in favor of the petitioner, a manufacturer of white cement, without costs. en-us Wed, 13 Jul 1994 00:00:00 +0530 Mon, 21 Jun 2010 12:41:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43816 The court held that the impugned circular disallowing regional discounts under the Central Excises & Salt Act, 1944 was invalid. It found that regional discounts were permissible under Section 4(1)(a) of the Act and that the circular mandating uniform discounts across all regions was contrary to statutory provisions. The court set aside the circular to the extent it disallowed regional discounts, ruling in favor of the petitioner, a manufacturer of white cement, without costs. Case-Laws Central Excise Wed, 13 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43816