TMI Blog1984 (6) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant facts are that the assessee was in the practice of allowing discount every year to its stockists on the total purchases made by them from the assessee. The stockists were given the discount not immediately on the making out of a bill, but at the end of the year when the accounts were settled. The contention of the department is that inasmuch as the discount is not paid as and when the bill is made out or the goods sold, but at the end of the year, rule 6(a) of the Andhra Pradesh General Sales Tax Rules has no application. Reliance was placed upon the definition "turnover" occurring in section 2(1)(s) of the Andhra Pradesh General Sales Tax Act and upon explanation (ii) to the said definition as also upon rule 6(a). The definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ..." Rule 6(a) reads thus: "The tax or taxes under sections 5, 5-A, 6 or notified under section 9(1) shall be levied on the net turnover of a dealer. In determining the net turnover, the amounts specified in clauses (a) to (1) shall, subject to the conditions specified therein, be deducted from the total turnover of a dealer- (a) all amounts allowed as discount, provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of a contract or agreement entered into in a particular case and provided also that the accounts show that the purchaser has paid only the sum originally charged less the discount." The assessee's contention was that for allowing the discount as a d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder entry 1 or entry 37 as they stood at the relevant time. The entries read as follows: Entry No. 1: "Motor vehicles including motor cars, taxi cabs, motor cycles, motor scooters, motorettes, motor omnibuses, motor vans and motor lorries, chassis of motor vehicles, bodies built on chassis of motor vehicles belonging to others (on the turnover relating to bodies), component parts of motor vehicles, articles (including batteries) adapted for use as parts and accessories of motor vehicles not being such articles as are ordinarily also used for other purposes than as parts and accessories of motor vehicles." Entry No. 37: "All electrical goods, instruments, apparatus and appliances including fans and lighting bulbs, electrical earthenware ..... X X X X Extracts X X X X X X X X Extracts X X X X
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