TMI Blog2013 (3) TMI 579X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - S.B. Sales Tax Revision Petition No. 64 of 2009 - - - Dated:- 20-3-2013 - JAINENDRA KUMAR RANKA, J. For the Appellant : Ms. Tanvi Sahai on behalf of R. B. Mathur, For the Respondents : T.C. Jain, Senior Counsel, ORDER:- JAINENDRA KUMAR RANKA J.- This sales tax revision petition has been preferred by the petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so far as the items manufactured by the respondent-assessee, is concerned but the assessing officer denied the benefit on other items being traded by it of other companies and accordingly levied tax on the entire gross amount and thus levied differential tax only on the goods traded of other companies. Being dissatisfied with the order, the matter was carried in appeal by the respondent-assessee before the learned DC(A) and it was submitted that the petitioner-Department was unjustified in applying two standards while the facts are common to both whether the items/goods were manufactured by the respondent-assessee or the items/goods traded by it. It was further submitted that the discount was granted as per the schemes available on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as given and the discount if any was given by it was at its own whims and fancies and there was no fixed policy of granting discount. It was further submitted that in so far as the respondent-assessee is concerned, on its own manufactured products, the assessing officer had rightly allowed discount but for other traded goods, the assessing officer was just and reasonable in charging sales tax on the entire gross value and that the learned DC(A) as well as the learned Tax Board were unjustified in passing the orders impugned. Shri TC Jain, learned senior counsel for the respondent-assessee, opposed the arguments of the learned counsel for the petitioner-Department and submitted that in so far as this issue is concerned, it has been consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be upheld. He further submitted that it is a finding of fact and no question of law arises as both the appellate authorities have come to a definite conclusion on finding of fact. I have considered the arguments advanced by learned counsel for the parties and perused the material available on record including the judgments and the provisions of the Act and Rules (supra) on which reliance has been placed by learned counsel for the respondent-assessee. It is appropriate to reproduce section 2(39) of the Rajasthan Sales Tax Act,1994 which reads as under: Section 2. (39) 'sale price' means the amount paid or payable to a dealer as consideration for the sale less any sum allowed by way of any kind of discount or rebate according t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s a deduction under clause (a) of rule 9 of the Rules. . . It has further been held by the honourable apex court in the aforesaid judgment as under (page 52 in 53 STC): . . . The discount so allowed is merely a percentage of the price of the goods sold which has nothing to do with any other goods supplied or other service rendered by the buyers to the assessee. The fact that the discount is not allowed at the time of sale but on a later date at the end of the month would not make it any-the-less a trade discount. We are, therefore, of the view that the High Court has rightly upheld the deduction of the 'service discount' claimed in this case by the assessee from the total turnover. The appeal should, therefore, fail in so ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmercial Taxes Officer v. Tata Oil Mills Ltd. [1987] 67 STC 389 (Raj) has held as under (page 390 in 67 STC): Having heard both the sides, I am satisfied that this revision by the Department, must fail since the view taken by the Tribunal, is justified. Explanation (iii) to the definition of 'turnover', contained in section 2(t) of the Act, is wide enough to cover such a deduction. It permits deduction of any amount which is allowed from the price in respect of any sale, and the expression 'in case or other discount' is wide enough to cover a deduction of this kind given out of the price of the goods. The fact that the deduction was given at a subsequent date while actually ascertaining the sale price does not adversely ..... X X X X Extracts X X X X X X X X Extracts X X X X
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