2006 (6) TMI 37

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..... er board, entered into a contract with one M/s. Himalaya Paper Co. for the purchase of 85 MT of cheque printing paper 110 GSM, as per letter dated 3.12.1993. The price list was filed by the appellants in part II. The goods manufactured were to be supplied to State Bank of India, Calcutta and Himalaya Paper Co. only acted as an intermediary and realised certain amounts for their services from the a .....

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..... owed consignor as State Bank of India as the name of Himalaya Paper Co. was not even shown in any relevant gate passes and the fact of payment was not known to the actual customer. Since the discount was not known at the time of clearance of the goods from the factory of the appellants, deduction cannot be claimed as trade discount. We, therefore, uphold the impugned order and reject the appeal.

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