2001 (5) TMI 51

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g of the Tribunal in relation to quantity 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 liftin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....prior to the actual delivery of the goods. 4. In our view, the circumstances in the case before the Bombay High Court and the case before us are entirely different. In the case before us, what is offered is a quantity discount. It is available only to those buyers who purchase more than eighty thousand boxes in a year. It cannot be treated as available to all buyers, regardless of whether or no....