TMI Blog1982 (2) TMI 77X X X X Extracts X X X X X X X X Extracts X X X X ..... f Sabyasachi Mukharji, J. whereby the learned Judge made absolute in part the Rule Nisi issued on the application of the appellant under Article 226 of the Constitution. 2. In this appeal, we are only concerned with the question whether the appellant is entitled to get a deduction of commission varying from 7-1/2% to 10% given to its three dealers, namely, (1) M/s. Automobile Distributing Centre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the sale of goods are not trade discounts within the meaning of the explanation to Section 4. In the circumstances and apart from the reasons given by the Assistant Collector of Custorrts, as the commissions cannot be treated as trade discounts, we are of the view that the learned Judge was justified in overruling the contention of the appellant for the deduction of the amounts of commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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