1997 (2) TMI 207

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..... . Bhat, Shri K. Sankararaman, JJ. REPRESENTED BY : None, for the Appellant. Shri T.R. Malik, SDR, for the Respondent. [Order per : Justice U. L. Bhat, President]. Appellant is absent .....

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..... that this discount had been given to all buyers irrespective of prompt or delayed payment. If that be so, its real nature is that of trade discount given to all dealers and as such, deduction would be .....

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