https://www.taxtmi.com/caselaws?id=54195 The Tribunal held that quantity discount is an eligible deduction from the sale price for determining the assessable value of goods. The denial of the discount by the adjudicating authority based on communication methods was deemed invalid. The requirement to disclose the "norm" and "criterion" for granting discounts was considered unnecessary, as the focus should be on whether a discount was granted. The Tribunal found in favor of the appellant, setting aside the previous orders and allowing the appeals. en-us Wed, 31 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 15:14:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54195 The Tribunal held that quantity discount is an eligible deduction from the sale price for determining the assessable value of goods. The denial of the discount by the adjudicating authority based on communication methods was deemed invalid. The requirement to disclose the "norm" and "criterion" for granting discounts was considered unnecessary, as the focus should be on whether a discount was granted. The Tribunal found in favor of the appellant, setting aside the previous orders and allowing the appeals. Case-Laws Central Excise Wed, 31 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54195