2017 (8) TMI 690

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..... a, Superintendent (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant M/s. Biochem Pharmaceuticals Inds. Ltd. entered into a contract with Government of Maharashtra for supply of medicaments at prescribed rate. The appellant also entered into contract with a distributor/stockist. In respect of institutional supply, the appellant offered quantity discount of 20% to dis .....

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..... d that in the instant case, the goods are sold by the appellant to the institutional buyer at the agreed price as per the contract entered between them. The so-called quantity discount is not given to the buyer but to the stockist/distributor. He argued that the so-called quantity discount is not a discount but a commission to the stockist/distributor. He argued that commission paid to the stockis .....

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..... said item. There is no mention of any quantity discount under the said contract. The payment terms are also clearly defined in the said contract. We have perused a letter dated 12-3-1999 of appellant addressed to Rajesh Medical Services, Stockist for supply to Thane Municipal Corporation, Navi Mumbai Municipal Corporation and Kalyan-Dombivali Municipal Corporation. In the said letter, it has been .....

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