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transfer of goods to depot - Central Excise

 
Issue Id: - 105821
Dated: -23-06-2013
By:- Swamy RR
transfer of goods to depot

Dear all,

 

Is discount actually passed on to the customers while sale from depot is deniable since the provisional assessment is not sought when the goods are transferred from factory to depot? some discounts are known at the time of removal of goods from factory and some are decided at the end of the year such as Year end discount or turnover discount.   Any case law ?  Regards,  Swamy RR

 

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