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Valuation of Trade Discounts vs. Commissions: After-Sale Service Payments Excluded from Assessable Value Pre and Post-July 1, 2000.

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....Valuation - trade discount versus commission for after sale service - appellant raises invoice on the sales agent indicating trade discount 10% to 20% - any amounts paid for after sale services cannot be included in the assessable value either pre or post 01.07.2000 - AT....