Subsidies Under Promotion Policy Don't Affect Selling Price or Consideration; Section 9 of Rajasthan VAT Act Not Applicable.

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....Valuation - inclusion of amount of subsidy - Subsidy under the promotion policy does not reduce the selling price - The amount of subsidy under the promotion policy is not an additional consideration - Section 9 of the Rajasthan VAT Act, 2003 would have no application to the facts of the present case - AT....