https://www.taxtmi.com/caselaws?id=159096 Only sums clearly established as cash discount in accordance with normal trade practice can be excluded from sale price under the Rajasthan Sales Tax Act, 1954. A purchaser "bonus" cannot be treated as a deductible cash discount unless the material shows that it ly represents a price reduction in cash terms. On the record described, the nature of the bonus was not proved to answer that definition, so the remand order was treated as justified and the assessment was left to proceed according to law. en-us Thu, 28 Nov 1996 00:00:00 +0530 Fri, 15 Nov 2013 15:37:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159096 Only sums clearly established as cash discount in accordance with normal trade practice can be excluded from sale price under the Rajasthan Sales Tax Act, 1954. A purchaser "bonus" cannot be treated as a deductible cash discount unless the material shows that it ly represents a price reduction in cash terms. On the record described, the nature of the bonus was not proved to answer that definition, so the remand order was treated as justified and the assessment was left to proceed according to law. Case-Laws VAT and Sales Tax Thu, 28 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159096