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1997 (2) TMI 207 - CEGAT, NEW DELHIExtract: .......t cash discount rsquo rsquo of 3 . It was disallowed on the ground that this discount had been given to all buyers irrespective of prompt or delayed payment. If that be so, its real nature is that of trade discount given to all dealers and as such, deduction would be allowed. 3. emsp We, therefore, set aside the impugned order and allow the appeal.
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