1982 (12) TMI 183

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....CST, VAT & Sales Tax<br>-<br>BALASUBRAHMANYAN V. AND RATNAM , JJ. The judgment of the Court was delivered by BALASUBRAHMANYAN, J.-The assessee claimed in his assessment a sum of Rs. 52,285.27 which ....

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....between the assessee and the distributor and it was not as though the additional discount was allowed subsequently on second thought, nor is there any suggestion by the assessing authority that Rs. 52....