Cash Discounts Deductible from Sale Price in Central Excise, Even if Not Availed by Buyer.

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....Valuation - deduction of cash discount even if not availed - the expression “actually paid or payable for the goods when sold” means whatever is agreed to as price for the goods on the basis of value whether such price, has been paid in parts or has not been paid at all - deduction from the sale price allowed.....