https://www.taxtmi.com/caselaws?id=157306 A claim for reduction of the disputed amount could not be taken in assessment year 1973-74 because the price reduction was effected only in the subsequent accounting year. On that basis, the assessee was held not entitled to claim the reduction for the earlier year, and the answer went in favour of the department. Questions relating to trade discount and export assistance were not decided in the reference and were specifically declined. en-us Mon, 18 Mar 1991 00:00:00 +0530 Thu, 03 Oct 2013 18:15:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157306 A claim for reduction of the disputed amount could not be taken in assessment year 1973-74 because the price reduction was effected only in the subsequent accounting year. On that basis, the assessee was held not entitled to claim the reduction for the earlier year, and the answer went in favour of the department. Questions relating to trade discount and export assistance were not decided in the reference and were specifically declined. Case-Laws VAT and Sales Tax Mon, 18 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157306