https://www.taxtmi.com/caselaws?id=49856 The Tribunal consolidated appeals concerning deductions from the sale price to determine assessable value, including packing material costs, handling charges, distributor discounts, and commissions. The Tribunal disallowed the deduction for packing material due to insufficient evidence of a return arrangement, but allowed handling charges as deductions. Deductions for distributor commissions, uniform discounts, and stock liquidation discounts were permitted based on legal precedents. The matter was remitted for the computation of the appellant's tax liability based on the allowed deductions, with a deadline of four months for the reevaluation. en-us Wed, 06 Sep 2000 00:00:00 +0530 Tue, 17 Aug 2010 18:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49856 The Tribunal consolidated appeals concerning deductions from the sale price to determine assessable value, including packing material costs, handling charges, distributor discounts, and commissions. The Tribunal disallowed the deduction for packing material due to insufficient evidence of a return arrangement, but allowed handling charges as deductions. Deductions for distributor commissions, uniform discounts, and stock liquidation discounts were permitted based on legal precedents. The matter was remitted for the computation of the appellant's tax liability based on the allowed deductions, with a deadline of four months for the reevaluation. Case-Laws Central Excise Wed, 06 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49856