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goods sold also to wholesalers at 22
per cent trade discount-Duty whether to be levied on
'wholesale cash price ... price that is to say 'less trade discount'. [1098 B-C]
Excise is a tax on the production and manufacture
Supreme Court of India
selling
price described as "the basic selling price" less trade
discount of 18%. The wholesalers in turn sold the product ... sold the same to the two wholesale buyers less
trade discount allowed to these wholesale buyers. The
Superintendent of Central
Supreme Court of India
Central Excise and Salt Act, 1944, Section 4-Trade
discount or allowance-Whether Commissions allowed to selling
agents under ... agreement an agreement are "trade
discounts"-Whether the fertilizers manufactured by the
appellant fall within the meaning of "mixed fertilizers
Supreme Court of India
deduction shall be allowed except in respect
of trade discount or amount of duty payable at the time ... subject to such
rules as may be made, the trade discount (such discount not being
refundable on any account whatsoever
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deduction claimed by the assessee by
way of trade discount and also by adding the interest
accruing on advances made ... such a buyer if a concession by way of trade discount is
given, may be to the extent
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deduction claimed by the assessee by
way of trade discount and also by adding the interest
accruing on advances made ... such a
buyer if a concession by way of trade discount is given, may
be to the extent
Supreme Court of India
Dealers-Whether 'related person'-'Commission' allowed
to dealers-Whether 'trade discount' whether 'commission'
could be deducted from assessable value ... respect of the different varieties of Mopeds was
not 'trade discount' and therefore not liable to be deducted
from
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goods for any commercial reason would be a
trade discount which can legitimately be claimed as a
deduction under ... trade does qualify for deduction as a
trade discount. It cannot be termed as a service charge.
[389A
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assessable value, satisfied all
the criteria of a trade discount stipulated in the clarifi-
catory order; (b) that the claim ... them in the previous sale. [8S6B]
1.3 A trade discount of any nature could be allowed to
be deducted provided
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below :-
28.12.72 Price list No. 4/72 filed, claiming trade discount of 35.57%.
23.9.73 Price list No. 1/73 submitted ... claiming trade discount
of 36%.
13.11.75 First Order-in-Original passed by Assistant Collector,
directing cancellation of price list
Customs, Excise and Gold Tribunal - Delhi
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