https://www.taxtmi.com/caselaws?id=392152 A trade discount or incentive received by a motor car dealer from the manufacturer was held not to form part of the dealer's taxable turnover under the Tamil Nadu Value Added Tax Act, 2006, because it arose from an independent manufacturer-dealer transaction and did not enhance the consideration for the dealer's retail sales to customers. The Madras HC also held that the writ petition was maintainable despite an alternate appellate remedy, since no disputed questions of fact required relegation to the statutory forum. The assessment order was therefore quashed and relief granted. en-us Mon, 20 Jan 2020 00:00:00 +0530 Tue, 01 Dec 2020 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392152 A trade discount or incentive received by a motor car dealer from the manufacturer was held not to form part of the dealer's taxable turnover under the Tamil Nadu Value Added Tax Act, 2006, because it arose from an independent manufacturer-dealer transaction and did not enhance the consideration for the dealer's retail sales to customers. The Madras HC also held that the writ petition was maintainable despite an alternate appellate remedy, since no disputed questions of fact required relegation to the statutory forum. The assessment order was therefore quashed and relief granted. Case-Laws VAT and Sales Tax Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392152