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2008 (2) TMI 94 - AT - Central ExciseSpecial discount over and above of 20% normal discount - extra discount allowed to only one buyer appears to compensate for the advertisement & promotion activity – as the agreement doesn’t laid down any particular minimum quantity to be lifted by the buyer, discount can’t be considered in the nature of quantity discount - Since this a special discount and was not available to other buyer, the same cannot be considered to be admissible for deduction – only normal discount of 20% is deductible
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