Supreme Court of India
M/s. Purolator India Ltd. v. Commissioner of Central Excise Delhi-ill
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that this claim has been rightly allowed by the Assistant Collector.
Judgment, page 20
From the headnote
Central Excise Act, 1944: s.4 (as amended in 2000) - c Sales Tax, Cash Discount, Volume Discount - Whether • deductible for arriving at assessable value - Held: Cash discount is deductible from the sale price in order to arrive at the value of excisable goods at the time of removal of goods - However, issue as to Volume Discount and Sales Tax, matter was rightly remitted back by the Tribunal. Disposing of the appeal, the Court HELD: 1.…
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Where later benches applied it
Of those, 1 mentioned
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