https://www.taxtmi.com/caselaws?id=161815 Quantity discount granted as additional goods was treated as deductible from taxable turnover where it formed part of regular practice or contractual terms and was reflected in the sale price, so the assessee was not taxed on that turnover. Turnover relating to refused consignments was reducible because delivery had never been completed, and the six-month limit for returned goods did not apply to undelivered transactions. The Tribunal could not restore tax on an item deleted by the first appellate authority in the absence of a departmental appeal, as that would exceed its jurisdiction. Interest was also allowable on excess tax deposits from the date of deposit until refund. en-us Fri, 23 May 2003 00:00:00 +0530 Thu, 06 Feb 2014 18:46:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161815 Quantity discount granted as additional goods was treated as deductible from taxable turnover where it formed part of regular practice or contractual terms and was reflected in the sale price, so the assessee was not taxed on that turnover. Turnover relating to refused consignments was reducible because delivery had never been completed, and the six-month limit for returned goods did not apply to undelivered transactions. The Tribunal could not restore tax on an item deleted by the first appellate authority in the absence of a departmental appeal, as that would exceed its jurisdiction. Interest was also allowable on excess tax deposits from the date of deposit until refund. Case-Laws VAT and Sales Tax Fri, 23 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161815