High Court upholds exclusion of distributor discount from taxable turnover under Central Sales Tax Act

The High Court of Madras dismissed the tax case, affirming the Tribunal's decision that the additional discount given to distributors by the assessee should not be included in the taxable turnover as it was part of a distribution agreement and not allowed subsequently under the Central Sales Tax Act.

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The High Court of Madras dismissed the tax case where the assessee claimed an additional discount given to distributors, holding that the amount cannot be included in the taxable turnover as it was part of a distribution agreement and not allowed subsequently. The Tribunal's decision was upheld based on the Central Sales Tax Act.

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