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2013 (3) TMI 579 - HC - VAT and Sales TaxCalculation of tax - gross turnover v/s net value - Held that:- This court agrees with the finding of the Tax Board that the sales tax was leviable only on the value received as net consideration by the respondent after discount and not on the gross value. Section 2(39) of the Act and rule 25(1)(b) of the Rules, which have been reproduced also clearly demonstrate that the tax was leviable after discount having been allowed by a trader and, therefore, the Tax Board was justified in coming to the conclusion. The judgments, relied upon by the learned counsel for the respondent are also squarely applicable in the facts and circumstances of the case. No question of law is found to be involved in the present case and such finding, being essentially a finding of fact, this court does not find any manifest error or infirmity and perversity in the orders impugned passed by the learned Tax Board and the DC(A) so as to call for any interference of this court. W.P. dismissed.
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