2019 (11) TMI 1125

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....ON'BLE MEMBER (TECHNICAL), MR. RAJU For the Appellant : Shri S.J. Vyas, Advocate For the Respondent : Shri S.N. Gohil , Authorised Representative ORDER RAMESH NAIR In these appeals, common issue involved is that whether cash discount which is declared on the invoice, even though in some cases the discount was not availed by the buyer and the same was not passed on is liable to be included....