1982 (2) TMI 77

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....o. Pvt. Ltd. has, in this appeal, challenged the propriety of the judgment of Sabyasachi Mukharji, J. whereby the learned Judge made absolute in part the Rule Nisi issued on the application of the appellant under Article 226 of the Constitution. 2. In this appeal, we are only concerned with the question whether the appellant is entitled to get a deduction of commission varying from 7-1/2% to 10....

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....h are alleged to have been paid by the appellant to its agents for the promotion of the sale of goods are not trade discounts within the meaning of the explanation to Section 4. In the circumstances and apart from the reasons given by the Assistant Collector of Custorrts, as the commissions cannot be treated as trade discounts, we are of the view that the learned Judge was justified in overruling ....