https://www.taxtmi.com/caselaws?id=150845 The court held that the reduction granted by the petitioner from the mill rate is not part of the sale price. Declarations in form C were found to be properly filled, and freight paid by purchasers is not part of the sale price. The discount in question was determined to be a trade discount and should be excluded from the sale price. The Tribunal's decision was overturned, and the application was allowed with costs, concluding that sales tax is not applicable on the discount and freight, and the declarations in form C were valid. en-us Mon, 25 Feb 1974 00:00:00 +0530 Thu, 23 May 2013 14:25:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150845 The court held that the reduction granted by the petitioner from the mill rate is not part of the sale price. Declarations in form C were found to be properly filled, and freight paid by purchasers is not part of the sale price. The discount in question was determined to be a trade discount and should be excluded from the sale price. The Tribunal's decision was overturned, and the application was allowed with costs, concluding that sales tax is not applicable on the discount and freight, and the declarations in form C were valid. Case-Laws VAT and Sales Tax Mon, 25 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150845