2003 (10) TMI 192

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..... rtion of the Commissioner (Appeals) Order No. 60/98, dt. 9-6-98, in so far as the following three discounts allowed by the Commissioner (Appeals) such as : 1. Quantity trade discounts 2. Bank charges for collection of sale proceeds, and 3. Price-equalisation discount. We have heard both sides in the matter and it was brought to our notice that in so far as the first .....

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..... e dismissed. 3. Ld. SDR, reiterates the grounds of appeal and contends that the discounts allowed, by the Commissioner be reversed and the order-in-original be confirmed. 4. On a careful consideration, we notice that the Apex Court in the assessee's own case has held that quantity discount is available if the dealer received from the assessee a stated extra quantity and buys a certain other qu .....

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