https://www.taxtmi.com/caselaws?id=164262 Free medicines supplied to stockists or distributors under an announced scheme could not be finally assessed to sales tax on the existing record because the commercial character of the transaction remained unclear. The factual issues included whether the supplies formed part of a prior scheme, whether they were treated as quantity discount in invoices, whether the benefit applied to all products or selected items, and the recipients' tax position. The tribunal held that the Board's view on taxing free samples was inappropriate because it constrained independent assessment. The impugned orders were set aside, the matter was remitted for fresh assessment, and the taxability of the free supplies was left open for reconsideration on fuller evidence. en-us Fri, 20 Apr 2007 00:00:00 +0530 Mon, 21 Apr 2014 15:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164262 Free medicines supplied to stockists or distributors under an announced scheme could not be finally assessed to sales tax on the existing record because the commercial character of the transaction remained unclear. The factual issues included whether the supplies formed part of a prior scheme, whether they were treated as quantity discount in invoices, whether the benefit applied to all products or selected items, and the recipients' tax position. The tribunal held that the Board's view on taxing free samples was inappropriate because it constrained independent assessment. The impugned orders were set aside, the matter was remitted for fresh assessment, and the taxability of the free supplies was left open for reconsideration on fuller evidence. Case-Laws VAT and Sales Tax Fri, 20 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164262