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of <h1>High Court upholds rebate allowance under rule 18(2) and excludes deposit from turnover</h1> The High Court of Madras dismissed the revision case, upholding the allowance of rebate under rule 18(2) and justifying the exclusion of Rs. 1,10,000 from ... - The High Court of Madras dismissed the revision case. The court upheld the allowance of rebate under rule 18(2) for the month prior to registration. The exclusion of Rs. 1,10,000 from turnover was justified as it was a deposit, not a sale price. The decision of the Appellate Tribunal was upheld.
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