Post-supply price revision is not a trade discount; sales tax refund claim failed under turnover rules.

The later reduction of the provisional cylinder price from Rs. 682 to Rs. 645 did not alter the sale price or turnover for sales tax purposes, because the goods had already been supplied and consideration received at the earlier price. The Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act, 1956 were read to require that only genuine trade discounts or rebates forming part of the sale transaction affect taxable turnover. The subsequent price revision was treated as an inter se post-supply adjustment between the assessee and the oil companies, not a discount or rebate in the ordinary sense. The claim for reduction or refund of sales tax therefore failed.

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Issues: Whether the assessee was entitled to reduction or refund of sales tax on account of the later revision of the provisional cylinder price from Rs. 682 to Rs. 645, and whether such revision could be treated as a discount or rebate affecting the sale price and turnover.

Analysis: The purchase orders and subsequent correspondence showed that the price initially fixed at Rs. 682 was itself provisional, and the later reduction to Rs. 645 was also described as a provisional basic price pending finalisation. The Court read the definitions of sale price and turnover under the Rajasthan Sales Tax Act, 1994 and the Central Sales Tax Act, 1956 and held that the assessee had in fact supplied the goods and received consideration at the earlier price when the sales were effected. The later internal revision between the assessee and the oil companies was not a trade discount or rebate allowed in the ordinary sense, but a post-supply price adjustment arising from an inter se arrangement. The cited authorities on discount were found inapplicable because they involved genuine discounts or price adjustments forming part of the sale transaction itself.

Conclusion: The assessee was not entitled to reduction or refund of sales tax on the basis of the later price revision, and the claim failed.

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