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TMI Blog2017 (4) TMI 1294X X X X Extracts X X X X X X X X Extracts X X X X ..... hich were sold by the respondent through the distributor i.e. M/s. Ador Fontech Ltd. - Held that: - the discounts extended by the respondent to M/s. Adore Fonetech Ltd. is in the nature of normal trade discount, and need not be included - appeal dismissed - decided against Revenue. X X X X Extracts X X X X X X X X Extracts X X X X ..... s more than the normal trade discount extended to all dealers. It was also contended by Revenue that the additional trade discount extended was with a view to meet expenses in publicity, marketing and selling expenses. Since these aspects merit inclusion in the valuation of the goods, a view was taken that such trade discounts will need to be included in the assessable value of the goods. Accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned Commissioner (Appeals) after going through the records has come to the conclusion that the respondent as well as M/s. Ador Fontech Ltd., the dealer, are distinct and separate entities having different directors and registered separately as independent public limited companies. He has further held that different discounts extended to different buyers cannot be objected to since it is n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the directions of the manufacturer, then such discount cannot be said to be given under the normal trade practices. In the instant case, M/s. Adore Fontech Ltd. is not under specific obligation to the respondent to advertise the products. As such, this enhanced trade discount cannot be attributable to the advertisement charges only. 5. After going through the facts and circumstances of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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