https://www.taxtmi.com/caselaws?id=49849 A pre-notified, uniformly applicable cash discount known to buyers before removal of goods remains deductible from assessable value even if some customers do not actually satisfy the payment condition. The relevant test is the discount's prior disclosure and uniform availability, not whether every buyer in fact avails it. On that basis, the valuation addition based on disallowance of the discount could not be sustained, and the connected penalty also fell once the demand itself failed. en-us Thu, 04 May 2000 00:00:00 +0530 Tue, 17 Aug 2010 17:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49849 A pre-notified, uniformly applicable cash discount known to buyers before removal of goods remains deductible from assessable value even if some customers do not actually satisfy the payment condition. The relevant test is the discount's prior disclosure and uniform availability, not whether every buyer in fact avails it. On that basis, the valuation addition based on disallowance of the discount could not be sustained, and the connected penalty also fell once the demand itself failed. Case-Laws Central Excise Thu, 04 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49849