Refund - quantity discount given to their wholesale dealers as ...

Case Laws Central Excise

September 28, 2017

Refund - quantity discount given to their wholesale dealers as an incentive, by way of credit notes - the nature of quantity discount, albeit given post clearances, was very much known to the buyers - refund to be allowed but credited to into Consumer Welfare Fund on the ground of Unjust enrichment.

View Source

← Previous Next →

Refund - quantity discount given to their wholesale dealers as ...

Case Laws Central Excise

September 28, 2017

You may also like:

Quantity discounts given to dealers of Motor Vehicles at the end of the calendar year - incidence of duty refunded to the dealer through credit notes - refun allowed - AT

Levy of GST on issuance of credit note as “cash discount” - Since the amount received in the form of credit note is actually a discount and not a supply by the applicant...

Sales Tax / VAT - allowability of discount provided vide credit notes under rule 9(a) – discount given by means of credit notes issued subsequent to the sale is as much...

Input tax credit - Reversal of ITC - the applicant can avail the Input Tax Credit of the full GST charged on the invoice of the supply and no proportionate reversal of...

Reversal of Input Tax Credit on issuance of credit note – nothing has been brought on record by Department to show that arrangement by which discounts/incentives were...

Valuation - deduction of discount - discount was given to non-performing dealers also - turnover discount was quantified at the end of calendar year, wherein dealer has...

Refund - valuation - quantity discount given after clearance of goods from factory to their depot - Rule 7 - Refund allowed - AT

BAS - Commission on Promotion and Marketing – incentives were received in respect of all the models as quantity discounts or prompt payment discounts in respect of...

Levy of CST - inter-state sales effected without C-Form declarations - amount claimed as deduction by the petitioner to be in the nature of discount requiring compliance...

Refund claim - excise duty paid through credit notes on the discounts passed on to the dealers and stockists, subsequent to clearances - quantum of discount not...

Discount versus commission - ‘Marketing Expenses’ including ‘Incentive and Discount’ - TDS u/s 194H - AT

Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

Levy of service tax - receipt of incentive / discounts - the activity undertaken by the appellant is for the sale and purchase of the vehicle and the incentives are in...

Valuation - quantity discount - includibility - there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same...

Refund - discount given to their customers on the sale of vehicles on account of clearance of old stocks/prompt payment - if discount is given by way of credit note, the...

Quick Updates: