2001 (8) TMI 847

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....espondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue involved is whether trade discount of 20% held to be permissible for Branded Chewing Tobacco sold to wholesale dealers, is also available for same goods cleared on free supply basis to the dealers for market seeding purposes. According to the Revenue, such discount is not permissible since goods cleared on free supply basis ar....