https://www.taxtmi.com/caselaws?id=49757 Gifts or cash incentives given by a manufacturer to dealers as sales promotion were not deductible as trade discount because they were not part of the pricing structure of the goods and the dealer had no enforceable right to them. The gifts were not manufactured by the assessee and were not shown to be supplied as free goods forming part of the sale package. On that basis, their value remained includible in the assessable value for excise duty, and the duty demand and penalty were sustained. en-us Wed, 19 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49757 Gifts or cash incentives given by a manufacturer to dealers as sales promotion were not deductible as trade discount because they were not part of the pricing structure of the goods and the dealer had no enforceable right to them. The gifts were not manufactured by the assessee and were not shown to be supplied as free goods forming part of the sale package. On that basis, their value remained includible in the assessable value for excise duty, and the duty demand and penalty were sustained. Case-Laws Central Excise Wed, 19 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49757