https://www.taxtmi.com/caselaws?id=157653 The Court upheld the Tribunal's decision and dismissed the tax revision case, emphasizing the distinction between cash discount and other types of rebates in the context of taxable turnover under the Central Sales Tax Act, 1956. The Court found that the rebate allowed in the course of business was not liable to be taxed as it did not form part of the sale price, in line with previous judgments. en-us Mon, 25 Mar 1991 00:00:00 +0530 Wed, 09 Oct 2013 11:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157653 The Court upheld the Tribunal's decision and dismissed the tax revision case, emphasizing the distinction between cash discount and other types of rebates in the context of taxable turnover under the Central Sales Tax Act, 1956. The Court found that the rebate allowed in the course of business was not liable to be taxed as it did not form part of the sale price, in line with previous judgments. Case-Laws VAT and Sales Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157653