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2004 (9) TMI 617 - HC - VAT and Sales Tax
Extract:
....... cash or other discount on the price of goods sold cannot be included in the turnover for levy of tax. 9.6. Question (iii) is answered in negative, in favour of the assessee and against the revenue. VI. RESULT 10.. In result, the writ petition is allowed as prayed for. No costs. Consequently, the connected W.P.M.P. is closed. Writ petition allowed.