https://www.taxtmi.com/caselaws?id=790800 Trade discount is not includible in assessable value as additional consideration unless there is proof that the buyer provided a free benefit or other direct or indirect flow of consideration to the assessee. On the stated facts, the assessee separately paid lease rent for the premises through a sub-lease arrangement and bore the cost of installing the dispensing infrastructure itself, so the factual basis for invoking the valuation rule failed. In the absence of cogent evidence of any consideration flowing from the buyer, the discount retained its character as a commercial trade discount and could not be added to value; the duty and interest demand was therefore unsustainable. en-us Thu, 30 Apr 2026 00:00:00 +0530 Fri, 01 May 2026 10:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790800 Trade discount is not includible in assessable value as additional consideration unless there is proof that the buyer provided a free benefit or other direct or indirect flow of consideration to the assessee. On the stated facts, the assessee separately paid lease rent for the premises through a sub-lease arrangement and bore the cost of installing the dispensing infrastructure itself, so the factual basis for invoking the valuation rule failed. In the absence of cogent evidence of any consideration flowing from the buyer, the discount retained its character as a commercial trade discount and could not be added to value; the duty and interest demand was therefore unsustainable. Case-Laws Central Excise Thu, 30 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790800