Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Valuation – Quantity discount - even if where the sale is ...


Section 4A: Valuation of Quantity Discounts Applies to Sales via Related Persons for Specified Goods under Central Excise.

February 5, 2014

Case Laws     Central Excise     AT

Valuation – Quantity discount - even if where the sale is through related person and the goods are specified goods in terms of 4A it is section 4A which would be attracted for the purpose of assessment - AT

View Source

 


 

You may also like:

  1. Interpretation of statute - Section 4A of the Act - Valuation - RSP valuation - quantity discount - There is no scope for deducting the value of M.R.P goods which are...

  2. Valuation of imported goods - Related person - Merely because there were transfer of funds in India amongst three importers will not make them related persons in terms...

  3. Clarification on various doubts related to treatment of secondary or post-sales discounts under GST.

  4. Valuation - quantity discount - includibility - there is no scope for deducting the value of M.R.P goods which are supplied along with identical goods in the same...

  5. Method of Valuation - section 4 of Central Excise Act, 1944 or section 4A of Central Excise Act, 1944 - packages of cake mixes manufactured having been affixed with...

  6. Valuation - sale thorough related persons – Rule 9 of Valuation Rules may not be applicable in this case in view of the fact that the entire quantity manufactured is...

  7. TDS - commission or brokerage to the persons carrying on the business as “stamp vendors“ - bulk quantity - said discount is in the nature of cash discount - Section 194H...

  8. Method of Valuation - section 4 (on the transaction value) or under section 4A (on the RSP minus abatement)? - bulbs sold by the appellant to EESL - How can a retail...

  9. Method of valuation - section 4 or 4A of CEA - Packaged Drinking Water - MRP based valuation - The CESTAT determined that packaged drinking water should not be...

  10. Excise – sale through related parties, valuation provisions applicable – tribunal order reversed by SC

  11. Valuation - Related person - In terms of Sub-Clause (iii) of Section 4(3)(b) a person shall be deemed to be related if amongst them the buyer is a relative and...

  12. Valuation - related person or not - a proprietorship concern and a Private Limited company are not related person - even if two are held to be related, the price to any...

  13. Extended period of limitation - Method of Valuation - section 4 or section 4A of Central Excise Act or not - there cannot be any reason to hold in the instant case that...

  14. Valuation (Central Excise) - Sale to related parties - the price to the related person cannot be called a non-commercial price since the same was higher than the price...

  15. Valuation of goods - Related person - transaction value is influenced being related person - the adjudicating authority has rightly loaded the value 10% on the...

 

Quick Updates:Latest Updates