https://www.taxtmi.com/caselaws?id=158975 Trade discount paid in an earlier assessment year could not be excluded from the turnover of the relevant assessment year because the discount did not pertain to that year. The claim for exclusion therefore failed on the basis of temporal mismatch between the deduction claimed and the year to which the discount related. Relief, if any, was left to be pursued before the assessing authority in relation to the earlier assessment year, and no interference with rejection of the claim was warranted. en-us Thu, 27 Jun 1996 00:00:00 +0530 Mon, 11 Nov 2013 18:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158975 Trade discount paid in an earlier assessment year could not be excluded from the turnover of the relevant assessment year because the discount did not pertain to that year. The claim for exclusion therefore failed on the basis of temporal mismatch between the deduction claimed and the year to which the discount related. Relief, if any, was left to be pursued before the assessing authority in relation to the earlier assessment year, and no interference with rejection of the claim was warranted. Case-Laws VAT and Sales Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158975