Supreme Court: Price Variation Allowed for Sales Tax Deductions

The Supreme Court held that the price of goods sold by an Assessee need not be uniform throughout India for sales tax deductions. The Assessees prevailed before the Collector (Appeals) and the Tribunal, resulting in the dismissal of the Civil Appeals brought by the Department. No costs were awarded.

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The Supreme Court of India ruled that the price of goods sold by an Assessee should not be uniform throughout India based on sales tax deductions. The Assessees succeeded in their cases before the Collector (Appeals) and the Tribunal, leading to the rejection of the Civil Appeals filed by the Department. No order was given regarding costs.

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