https://www.taxtmi.com/caselaws?id=148380 Amounts paid to a sole selling agent were not deductible from turnover as discount under the Andhra Pradesh General Sales Tax Act and Rules because the arrangement was one of agency, not sale and purchase. The agreement fixed sale prices, described the relationship as sole selling agency, provided for commission, and required the agent to act under the dealer's directions while the dealer retained control over the business. The surrounding documents showed sales to customers through the agent rather than sales by the dealer to the agent. On those facts, the payments were commission and not a price abatement on a sale, so deduction from total turnover was not available. en-us Wed, 27 Mar 1968 00:00:00 +0530 Fri, 26 Apr 2013 13:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148380 Amounts paid to a sole selling agent were not deductible from turnover as discount under the Andhra Pradesh General Sales Tax Act and Rules because the arrangement was one of agency, not sale and purchase. The agreement fixed sale prices, described the relationship as sole selling agency, provided for commission, and required the agent to act under the dealer's directions while the dealer retained control over the business. The surrounding documents showed sales to customers through the agent rather than sales by the dealer to the agent. On those facts, the payments were commission and not a price abatement on a sale, so deduction from total turnover was not available. Case-Laws VAT and Sales Tax Wed, 27 Mar 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148380