- (1.)The appeals are pressed by the Revenue only insofar as they relate to quantity discount and free units.
(2.)Quantity discount, to put it simply, works thus: a dealer receives from the assessee a stated extra quantity if he buys a certain other quantity. That this will happen is known and agreed at the time the transaction is entered into. It is, therefore, a trade discount and the authorities below have correctly allowed it as such.
(3.)Insofar as free units are concerned, it seems to us that the factual position needs to be ascertained.