https://www.taxtmi.com/caselaws?id=391920 Trade discount received from a manufacturer under a separate incentive arrangement was treated as distinct from the retail sale of cars and did not enhance sale value, so it could not be included in taxable turnover under the Tamil Nadu VAT Act; the tax demand on that component was quashed. The dispute on the applicable tax rate for sale of used cars turned on Government Orders and a later statutory clarification, and the existing rate determination required fresh consideration; that issue was remitted to the assessing authority for reconsideration. en-us Mon, 20 Jan 2020 00:00:00 +0530 Tue, 01 Dec 2020 12:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391920 Trade discount received from a manufacturer under a separate incentive arrangement was treated as distinct from the retail sale of cars and did not enhance sale value, so it could not be included in taxable turnover under the Tamil Nadu VAT Act; the tax demand on that component was quashed. The dispute on the applicable tax rate for sale of used cars turned on Government Orders and a later statutory clarification, and the existing rate determination required fresh consideration; that issue was remitted to the assessing authority for reconsideration. Case-Laws VAT and Sales Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391920