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1974 (2) TMI 67 - HC - VAT and Sales TaxExtract: ....... the discount is a cash discount according to the practice normally prevailing in the trade. 12.. In the result, the application is allowed with costs as indicated above. Sales tax is not exigible from the petitioner on the discount and freight and the declarations in form C were valid. Hearing fee Rs. 200. MOHANTI, J.-I agree. Application allowed.
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