Inventory Valuation NRV

As per AS2, while considering NRV, cost necessary to make the sale have to considred. Please give some examples in this regard?

There are monthly volume schems given to customers whereby they are entilted to rebate on the basis of slabs acheived. This is settled by credit note. Hence the customer gives net money.This is a consitent practise. Will this should be considered for NRV?

Can't it be argued that these are my selling costs and need not be considered for testing NRV under AS 2