9911796707
TMI Blog1997 (3) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... pondents. [Order per : P.C. Jain, Member (T)]. Briefly stated, the facts of the case are as follows :- 1.1 The respondents herein are a manufacturer of electric wires and cables. They are entering into a contract for supply of their cables with their various customers and they are passing on a trade discount on different rates depending on several factors such as :- (1) Status of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt in its decision dated 14-11-1983 in the said case of Bombay Tyres International clearly indicates that trade discount of whatever description is entitled for deduction when it is established by practice, contract etc. and is identifiable at the time and place of delivery of goods. The appellants are also correct when they state that uniformity of discount is not a concept sanctioned by or provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal by the revenue. 2.2 In short, the ground taken by the Revenue is whether the assessee has allowed the discount to all the dealers uniformly. It is urged that non-uniformity of discount would lead to its non-admissibility. Another ground taken by the revenue is that even though the discount might have been claimed by an assessee, it might not be possible to give it to the customers unless ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es its finding subject to establishing that the grant is by practice, contract etc. and is identifiable with the trade discount allowed at the time and place of delivery of the goods. We do not find anything wrong in the impugned order. Even considering the second ground, the lower appellate authority has already held that discount is to be allowed subject to fulfilment of some conditions. In othe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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