Union of India v. Bombay Tyre International Ltd.

1 SCC 467Reported decision1984#3435 most cited

What is Union of India v. Bombay Tyre International Ltd. authority for?

The measure used for assessing a tax need not be the same as the nature of the tax itself. A broader standard of reference can be adopted to determine the measure of a levy, as long as it maintains a nexus with the essential characteristics of the levy.

34

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2002 to 2025.

Also referred to as

Union of India v. Bombay Tyre International Ltd. · excise duty · measure of levy · manufacturing cost · broader standard · nexus · sale price · turnover discount · wholesale cash price

Judgments citing Union of India v. Bombay Tyre International Ltd.

Lipi Boilers Ltd. Through Its Chief Executive vs. The Commissioner of Central Excise, Aurangabad

C.A. No.-000856-000857 - 2011Supreme Court10 Nov 2025

Bench: HON'BLE MR. JUSTICE J.B. PARDIWALA

Section 11A(1)Section 35L(1)(b)

…tral excise duty under the Act, 1944. 34. It is pertinent to note that central excise duty is a duty on manufacture of goods. A Three-judge Bench of this Court in Union of India and Others v. Bombay Tyre International Ltd. and Others reported in (1984) 1 SCC 467, while discussing the concept of a duty of excise highlighted upon the nature of the tax and observed as follows: “12. We think it is appropriate that at the very beginning we should briefly indicate the concept of a duty of excise[…]. The observations show that while the nature of an excise is indicated by the fact that it is imposed in re…

Commnr. of Central Excise, Kolkata vs. M/S. Boc India Ltd

C.A. No.-003455-003455 - 2004Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Modi Gas and Chemicals Ltd vs. Commissioner of Central Excise

C.A. No.-002363-002363 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excised vs. M/S Tcp Ltd

C.A. No.-003528-003528 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S. Inox Air Products Ltd. Through Manager

C.A. No.-002986-002986 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

The Commissioner of Central Excise vs. Linde (Inida) Ltd

C.A. No.-002982-002985 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise, Jalandhar vs. M/S. Hindustan Coca Cola Beverges Private Limited

C.A. No.-002934-002935 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S Inox Air Products Ltd

C.A. No.-002534-002534 - 2009Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S Tcp Ltd

C.A. No.-002003-002004 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

The Commissioner of Central Excise vs. M/S. Grasim Industries Ltd. Through Manager

C.A. No.-007272-007272 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise and Customs vs. M/S Sicgil India Ltd

C.A. No.-001382-001382 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise, Madurai vs. M/S. Sri Vigneswara Cotton Mills Ltd

C.A. No.-002261-002261 - 2006Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S Govind Poy Oxygen Ltd. Through Manager

C.A. No.-006695-006695 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Central Excise Bangalore vs. M/S Bhoruka Gases Ltd

C.A. No.-004820-004820 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S. Ultra Marine

C.A. No.-007143-007143 - 2005Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise, Chennai vs. Linde (India) Limited

C.A. No.-002246-002247 - 2008Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise Chennai vs. M/S Sicgil India Ltd

C.A. No.-000445-000445 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commnr. of Central Excise, Madurai vs. M/S. Tcp Ltd

C.A. No.-008541-008541 - 2009Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commissioner of Central Excise vs. M/S. T.C.P. Ltd

C.A. No.-000253-000253 - 2010Supreme Court11 May 2018

Bench: HON'BLE THE CHIEF JUSTICE RANJAN GOGOI

Section 3Section 4Section 4(1)(a)Section 92

…1 REPORTABLE IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL No.3159 OF 2004 COMMISSIONER OF CENTRAL EXCISE, INDORE …APPELLANT(S) VERSUS M/S GRASIM INDUSTRIES LTD. THROUGH ITS SECRETARY …RESPONDENT(S) WITH C.A. Nos.3455/2004, 7272/2005, 2982-2985/2005, 2986/2005, 7143/2005, 2261/2006, 2246-2247/2008, 2934-2935/2008, 3528/2008, 4820/2008, 6695/2008, 2534/2009, 253/2010, 8541/2009, 445/2010, 1382/2010, 2003-2004/2010, 2430/2010, 2363/2010, 7174-7175/2010, 4696/2011, 6984/2011, 2705/2012 J U D G M E N T RANJAN GOGOI, J. 1. First, the facts: The respondent – Assesse…

Commnr., Central Excise, Madras vs. M/S. Adison & Co. Ltd

C.A. No.-007906-007906 - 2002Supreme Court29 Aug 2016

Bench: Us Because Of An Order Dated 16.07.2008, By Which There Was A Reference To A Larger Bench In View Of The Importance Of The Questions Involved. 2. Civil Appeal No. 7906 Of 2002 Arises From The Judgment Dated 23.11.2000 Passed By The Madras High Court In R.C. No. 01 Of 1999. Civil Appeal No. 14689 Of 2015 Was Filed By The Revenue Against The Judgment Dated 26.11.2014 In Central Excise Appeal No. 21 Of 2009. Special Leave Petition (C) Nos. 18426 Of 2015, 18423 Of 2015, 18425 Of 2015, 23722 Of 2015, 12282 Of 2016, 16142 Of 2016 & 16141 Of 2016 Are Filed Against The Judgment Of The Andhra Pradesh High Court In Central Excise Appeal Nos. 21 Of 2005, 9 Of 2005, 51 Of 2004, 10 Of 2005, 44 Of 2004, 38 Of 2004 & 18 Of 2005 Respectively. 3. Civil Appeal No. 8488 Of 2009 Is Filed Against The Judgment Dated 20.08.2008 Passed By The Bombay High 2

Section 11Section 4

…duty was originally passed on to the buyer. He submitted that the turnover discount should be allowed to be deducted from the sale price as held in Union of India and Others Vs. Bombay Tyre 10 Page 11 JUDGMENT International Pvt. Ltd. reported in (1984) 1 SCC 467 and (2005) 3 SCC 787. He contends that in the said judgments it was held that trade discounts should not be disallowed only because they are not payable at the time of each invoice or deducted from the invoice price. He also placed reliance on IFB Industries Ltd. Vs. State of Kerala reported in (2012) 4 SCC 618 to support his subm…