2001 (5) TMI 51

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....ity discount. 2. The appellant offered a discount of fifteen per cent of the invoice price to each buyer who made purchases of eighty thousand boxes or more in a period of twelve months. The Tribunal held, "Such discount was not liable to be excluded from the assessable value of the goods sold to those buyers who did not satisfy the said condition of lifting 80,000 boxes or more in the stipulated....