2008 (2) TMI 703

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..... inod Awtani, C.A., for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. The respondents herein claimed certain deductions such as Trade discount, deduction on account of Freight and Octroi, Sales Tax, T.O.D. etc. The Dy. Commissioner allowed various deductions except the cost of transportation charges incurred. Appeals were filed before the Commissioner (Appeals) on the .....

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..... submission of the assessees and hence accepted the claim for deduction towards freight charges incurred from the depot to the buyers place. Hence these appeals by the Revenue. 2. We have heard both sides and perused the records including show cause notices issued to the respondents. The notices state that the respondents claimed deductions in the invoices on account of (i) Trade discount by way .....

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