https://www.taxtmi.com/caselaws?id=154586 Amounts reimbursed by a manufacturer under a promotional financing arrangement do not form part of sale price where the sale between distributor and retailer is complete at the agreed price and the payment is received from a third party, not from the purchaser as consideration for the goods. The Court held that such reimbursement was outside the statutory concept of sale price under section 2(o) of the M.P. General Sales Tax Act, 1958, and the Tribunal was correct in excluding it from taxable turnover. en-us Fri, 22 Jun 1984 00:00:00 +0530 Fri, 23 Aug 2013 17:59:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154586 Amounts reimbursed by a manufacturer under a promotional financing arrangement do not form part of sale price where the sale between distributor and retailer is complete at the agreed price and the payment is received from a third party, not from the purchaser as consideration for the goods. The Court held that such reimbursement was outside the statutory concept of sale price under section 2(o) of the M.P. General Sales Tax Act, 1958, and the Tribunal was correct in excluding it from taxable turnover. Case-Laws VAT and Sales Tax Fri, 22 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154586