D.N. Panda, J. - (1.)THE precise case of the assessee is that the breakage allowance is given to the buyer of the goods in terms of sales policy and certain agreement made. Appellant contests that such a breakage allowance is permissible to be deducted from assessable value. Revenue denies the benefit by two concurrent orders of the authority below. Any allowance in speculation is not permissible in law. Therefore, ld. Authority below have rightly pointed out that an imaginary deduction was claimed by the appellant. Such observation of the appellate authority does not require intervention for which appeal is dismissed.
(Dictated & Pronounced in the open Court)