1991 (9) TMI 321 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed the revision preferred by the Commissioner, Sales Tax, Lucknow, against the Sales Tax Tribunal's judgment. The case involved Indian Farmers Fertilizers Co-operative Ltd. claiming discounts on sales of fertilizers, which the Tribunal deemed as discount on price, excluding it from turnover. The Court upheld the Tribunal's decision, stating that the discount ultimately relates to the price of the goods sold. The revision was dismissed, and no costs were awarded.