Cash discount exclusion from sale price requires proof of normal trade practice; unexplained purchaser bonus cannot qualify.

Only sums clearly established as cash discount in accordance with normal trade practice can be excluded from sale price under the Rajasthan Sales Tax Act, 1954. A purchaser "bonus" cannot be treated as a deductible cash discount unless the material shows that it ly represents a price reduction in cash terms. On the record described, the nature of the bonus was not proved to answer that definition, so the remand order was treated as justified and the assessment was left to proceed according to law.

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Issues: Whether the amount described as bonus given to purchasers could be treated as a cash discount deductible from the sale price under the Rajasthan Sales Tax Act, 1954, and whether the order of remand by the appellate authority was justified.

Analysis: The statutory definition of sale price under section 2(p) of the Rajasthan Sales Tax Act, 1954 permits deduction only of sums allowed as cash discount according to the normal trade practice. The record did not show that the so-called bonus could be translated into a cash discount or that it represented a reduction in price expressed in cash terms. As the material before the appellate authority did not establish the nature of the bonus or its relation to a deductible cash discount, the matter required no interference and the remand was proper.

Conclusion: The bonus amount was not shown to be a deductible cash discount, and the remand order was in law.

Final Conclusion: The revision succeeded, the Tribunal's order was set aside, and the appellate authority's remand order was restored, leaving the assessment to proceed in accordance with law.

Ratio Decidendi: Only a sum that is clearly established as a cash discount in accordance with normal trade practice can be excluded from sale price under the sales tax statute; an unexplained bonus cannot be treated as such without supporting material.

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