https://www.taxtmi.com/caselaws?id=45923 A quantity discount offered only to purchasers buying 80,000 boxes or more within twelve months was not deductible from assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944. The discount was contingent on meeting a specified purchase threshold and was therefore not available to all buyers; it was not a cash discount. The principle applicable to cash discounts, which may be allowed if known before delivery, did not apply. An earlier authority on a different type of discount was distinguished, and the Tribunal's view was upheld against the assessee. en-us Tue, 01 May 2001 00:00:00 +0530 Wed, 14 Jul 2010 15:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45923 A quantity discount offered only to purchasers buying 80,000 boxes or more within twelve months was not deductible from assessable value under Section 4(4)(d)(ii) of the Central Excise Act, 1944. The discount was contingent on meeting a specified purchase threshold and was therefore not available to all buyers; it was not a cash discount. The principle applicable to cash discounts, which may be allowed if known before delivery, did not apply. An earlier authority on a different type of discount was distinguished, and the Tribunal's view was upheld against the assessee. Case-Laws Central Excise Tue, 01 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45923