https://www.taxtmi.com/caselaws?id=164161 A purchase-side commission or special discount received from the manufacturer on prompt payment did not form part of the dealer's sale price or taxable turnover under the West Bengal Sales Tax Act, because it was not a discount granted on the dealer's own sales. Goods returned in a subsequent return period were deductible under rule 159 where tax had been paid in the earlier sale period, and the deduction was not confined to current-period stock-in-trade. The disallowance of the returned-goods claim was therefore unsustainable and required reconsideration under the rule, with the assessment and revisional decisions interfered with to that extent. en-us Fri, 11 Dec 2009 00:00:00 +0530 Fri, 18 Apr 2014 17:48:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164161 A purchase-side commission or special discount received from the manufacturer on prompt payment did not form part of the dealer's sale price or taxable turnover under the West Bengal Sales Tax Act, because it was not a discount granted on the dealer's own sales. Goods returned in a subsequent return period were deductible under rule 159 where tax had been paid in the earlier sale period, and the deduction was not confined to current-period stock-in-trade. The disallowance of the returned-goods claim was therefore unsustainable and required reconsideration under the rule, with the assessment and revisional decisions interfered with to that extent. Case-Laws VAT and Sales Tax Fri, 11 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164161