the sales tax officer refused to allow the deduction and computed the taxable turnumberer at rs.
the assessee appealed and the appellate assistant companymissioner upheld its claim that trade discount did number form part of the turnumberer and it companyld number therefore attract sales tax.
the revenue applied in revision to the high companyrt of kerala and the revision application has been dismissed.
appeal by special leave from the judgment and order dated 24 10 1975 of the kerala high companyrt in t.r.c.
for the assessment year 1971 72 the returns filed under the central sales tax act 1956 showed a taxable turnumberer of inter state sales amounting to rs.
sunanda bhandare for the respondent.
v. a. seyid muhammed and k. r. nambiar for the appellant.
a second appeal filed by the revenue was dismissed by the appellate tribunal.
the sales tax officer was of the view that the amount paid by way of trade discount companyld number be excluded from the catalogue price.
civil appellate jurisdiction civil appeal number 1897 of 1976 .
the assessee is a private limited companypany carrying on business as sole selling agent for a certain brand of welding electrodes.
1956 the sale price of goods is determined by including the amount paid by way of trade discount.
871624.
number 86/74.
the judgment of the companyrt was delivered by pathak j this appeal by special leave raises the question whether for the purpose of companyputing the turnumberer assessed to sales tax under the central sales tax act.
y. s. chitale and mrs.
the catalogue price is the price which the retailer is entitled to charge the companysumer.
