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of <h1>High Court upholds exclusion of distributor discount from taxable turnover under Central Sales Tax Act</h1> <h3>State of Tamil Nadu Versus Indian Cable Company Ltd.</h3> State of Tamil Nadu Versus Indian Cable Company Ltd. - [1984] 56 STC 192 (Mad) 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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