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    <title>2015 (9) TMI 1610 - PATNA HIGH COURT</title>
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    <description>The court held that the quantitative discount given by the petitioner should not be included in the taxable turnover under the Bihar Finance Act. Since no sale price was charged for the free products supplied under the discount scheme, the court determined that no valid sale had occurred. Relying on precedent, the court set aside the assessment order and demand notice, supporting the petitioner&#039;s position.</description>
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      <description>The court held that the quantitative discount given by the petitioner should not be included in the taxable turnover under the Bihar Finance Act. Since no sale price was charged for the free products supplied under the discount scheme, the court determined that no valid sale had occurred. Relying on precedent, the court set aside the assessment order and demand notice, supporting the petitioner&#039;s position.</description>
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