9911796707
TMI Blog2008 (2) TMI 94X X X X Extracts X X X X X X X X Extracts X X X X ..... e buyer, discount can’t be considered in the nature of quantity discount - Since this a special discount and was not available to other buyer, the same cannot be considered to be admissible for deduction – only normal discount of 20% is deductible - E/478/2001, 920-922/2003-Mum. - A/267-270/2008-WZB/C-I/(EB), - Dated:- 26-2-2008 - Justice S. N. Jha, President and Shri K. K. Agarwal, Member (T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given to L T over and above the normal discount given to other customer was in consideration of sales promotion and advertisement activities undertaken by them. The excess discount was not permissible and accordingly show cause notice was issued demanding duty in respect of excess discount allowed to L T. These demands were confirmed by the lower authority but on appeal were set aside by Commi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 540 (S.C.). It was submitted that the issue involved here is not advertisement cost in assessable value but that of special discount being allowed to L T which was not admissible to other customers and since the discount was not uniform within the same class of buyers, the discount which has been allowed to all other customers should only be allowed. Special discount has been allowed to L T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... count over and above of 20% available to other customers. We also note that as per the agreement, L T has been imposed with a condition that he shall promote the sale and marketing of the appellant product which obligation has not been cast upon other buyers. The extra discount allowed therefore appears to compensate- for the advertisement and the promotion activity undertaken by the L .T and w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
