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1973 (7) TMI 95 - HC - VAT and Sales TaxExtract: ......., we have to hold that the bonus discount given by the assessee cannot be called a cash discount so as to attract the applicability of section 2(h) of the Central Sales Tax Act which merely excludes cash discount and not all trade discounts. The tax cases are, therefore, dismissed with costs. Counsel s fee Rs. 150 in each case. Petitions dismissed.
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