TMI Blog2006 (9) TMI 20X X X X Extracts X X X X X X X X Extracts X X X X ..... eard both sides and perused the record. 2. The case is before us on remand by the Hon'ble Supreme Court vide judgment dated 26th April, 2001 [reported in 2001 (44) RLT 819 (SC)]. The issue for consideration is quantity discount. The direction of the Hon'ble Supreme Court may be read: "So far as quantity discount is concerned, learned counsel for the assessee and the learned Attorney General are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antity discount in particular, it is being pointed out that appellants eligibility for that discount remains judicially approved through several judgments of the Tribunal and the Hon'ble Supreme Court. Reference in this regard is being made to the judgment dated 4th August 2005, the Hon'ble Supreme Court in Appeal Nos. 6611-6612/99 - CCE Vs. .M/s Hindustan Lever Ltd. Reference is also made to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom time to time and other particulars. He would also point out that the appellant has not filed any circular or any such general communication to prove the basis of the quantity discount or that it was known to the trade. 5 . We may read the objection taken in the impugned order first : - "As regards quantity discount the same is nowhere mentioned in the invoice Though bulk discount are gener ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was being passed on. Thus, the objection was only that discount should be mentioned in each of the sale invoices. 7. The above objection is not sustainable. It is in the nature of a quantity discount that it would accrue only upon the purchase of a given quantity and that quantity may be reached only over a period of time. In respect of consumer goods, where delivery is on a regular basis, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In the result, the appeal is allowed with consequential relief, if any, to the appellant. Dictated pronounced in open Court on 25.9.2006. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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