https://www.taxtmi.com/caselaws?id=152107 Service discount granted under a special agreement remained deductible from turnover and taxable turnover where it was allowed under the dealer's contract and the accounts showed that the purchaser paid only the original price less discount. Rule 9(a) permitted deduction of discounts given according to regular practice or a specific agreement, and the statutory scheme did not require the discount to be paid contemporaneously with the sale. Later monthly consolidation of bills and post-sale settlement did not defeat deductibility, so the claimed exemption was available. en-us Sat, 25 Feb 1978 00:00:00 +0530 Mon, 24 Jun 2013 17:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152107 Service discount granted under a special agreement remained deductible from turnover and taxable turnover where it was allowed under the dealer's contract and the accounts showed that the purchaser paid only the original price less discount. Rule 9(a) permitted deduction of discounts given according to regular practice or a specific agreement, and the statutory scheme did not require the discount to be paid contemporaneously with the sale. Later monthly consolidation of bills and post-sale settlement did not defeat deductibility, so the claimed exemption was available. Case-Laws VAT and Sales Tax Sat, 25 Feb 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152107