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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Valuation - inclusion of value of cash discount not availed by ...

Case Laws     Central Excise

February 22, 2019

Valuation - inclusion of value of cash discount not availed by the buyers - Cash discount which is not at or prior to clearance of goods being contained in agreement of sale between assessee and buyers must, therefore, be deducted from sale price

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