1999 (12) TMI 350

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....obhna Bajaj, Advocates, for the Appellant. Shri Sanjeev Srivastava, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - Appellant, manufacturer of electrical fans, while submitting price lists, claimed deductions on six counts (i) discount on invoices, (ii) cash discount, (3) freight charges, (iv) special secondary packing, (v) interest on book debts and (vi) intere....

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....e is entitled to any deduction on account of the special secondary packing. Assessee has not succeeded in showing what type of special secondary packing is provided to the goods manufactured by him as demanded by the dealers. Parts of electrical fan manufactured are put in cartons to save them from damage. This protective packing is highly necessary for their proper delivery to the customer. Witho....