https://www.taxtmi.com/caselaws?id=53991 A provisional assessment condition disallowing deduction of turnover discount at the time of clearance of goods from the factory to depots was found inconsistent with law. The assessee had consistently received the discount in the past, and the competent authority had allowed it at the stage of clearance. As no legal provision authorised prohibiting that deduction at removal from the factory or from depots to buyers, the condition was held unsustainable and the Revenue's appeal was rejected. en-us Wed, 09 Mar 2005 00:00:00 +0530 Sat, 16 Oct 2010 12:24:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53991 A provisional assessment condition disallowing deduction of turnover discount at the time of clearance of goods from the factory to depots was found inconsistent with law. The assessee had consistently received the discount in the past, and the competent authority had allowed it at the stage of clearance. As no legal provision authorised prohibiting that deduction at removal from the factory or from depots to buyers, the condition was held unsustainable and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 09 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53991