https://www.taxtmi.com/caselaws?id=159783 A special discount is deductible from taxable turnover under rule 9(a) of the Kerala General Sales Tax Rules, 1963 if it is shown to be allowed in accordance with the dealer's regular practice or under a contract, and the accounts reflect that the purchaser paid only the net amount after discount. The authorities cannot refuse the deduction merely because the dealer has not given a detailed commercial explanation for granting the discount. On the facts stated, the Tribunal's order was set aside and the matter remitted for fresh consideration of whether the discount was a consistent trade practice supported by the accounts. en-us Fri, 06 Apr 2001 00:00:00 +0530 Mon, 02 Dec 2013 12:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159783 A special discount is deductible from taxable turnover under rule 9(a) of the Kerala General Sales Tax Rules, 1963 if it is shown to be allowed in accordance with the dealer's regular practice or under a contract, and the accounts reflect that the purchaser paid only the net amount after discount. The authorities cannot refuse the deduction merely because the dealer has not given a detailed commercial explanation for granting the discount. On the facts stated, the Tribunal's order was set aside and the matter remitted for fresh consideration of whether the discount was a consistent trade practice supported by the accounts. Case-Laws VAT and Sales Tax Fri, 06 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159783