https://www.taxtmi.com/caselaws?id=44517 SC allowed the appeal, holding that claimed deductions from dealer prices for portions of trade discount representing advertisement and after-sales service were inadmissible. The Court found dealer agreements genuine and arms-length, and that advertising and after-sales obligations conferred mutual benefits on both manufacturer and dealer, so their costs could not be treated as unilateral dealer expenses to reduce assessable value. The excise authorities' arbitrary two percentage-point reduction of the trade discount was unwarranted. en-us Wed, 19 Feb 1997 00:00:00 +0530 Mon, 13 Oct 2025 19:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44517 SC allowed the appeal, holding that claimed deductions from dealer prices for portions of trade discount representing advertisement and after-sales service were inadmissible. The Court found dealer agreements genuine and arms-length, and that advertising and after-sales obligations conferred mutual benefits on both manufacturer and dealer, so their costs could not be treated as unilateral dealer expenses to reduce assessable value. The excise authorities' arbitrary two percentage-point reduction of the trade discount was unwarranted. Case-Laws Central Excise Wed, 19 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44517