2001 (5) TMI 51 - SC - Central Excise

Summary

The Supreme Court dismissed the appeal regarding quantity discount, upholding the decision that the discount should not be excluded from assessable value for buyers not meeting the condition of purchasing 80,000 boxes. The Court distinguished between quantity discount and cash discount, affirming the Tribunal's decision. (Case: S.P. Bharucha, N. Santosh Hegde and Y.K. Sabharwal, JJ., 2001 (5) TMI 51)