Supreme Court · 2015 INSC 604 · Decided 25 August 2015
M/S. Purolator India LTD. v. Commissioner of Central Excise Delhi-Ill
- Court
- Supreme Court of India
- Citation
- 2015 INSC 604 · [2015] 9 S.C.R. 812
- Case number
- CIVIL APPEAL No. 1959/2006
- Decided
- 25 August 2015
- Bench
- A.K. SIKRI, R.F. NARIMAN (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Central Excise Act Section 4
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 to Volume Discount and Sales Tax, D matter was rightly remitted back by the Tribunal. Disposing of the appeal, the Court HELD: 1. It can be seen that the common thread run- ning through Section 4, whether it is prior to 1973, after E the amendment in 1973, or after the amendment of 2000, is that
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