M/s Maya Appliances (P) Ltd now known as Preethi Kitchen Appliances Pvt. Ltd.Vs.Addl. Commissioner of Commercial Taxes & Ors - Synopsis
Team SoOLEGAL 28 Feb 2018

We accordingly allow the appeals and set aside the judgment of the High Court. We direct that in computing the taxable turnover for the relevant years, the appellant would be entitled to a deduction of the trade discount, following the parameters laid down in paragraph 40 of the judgment in Southern Motors (supra) and as explained above. There shall be no order as to costs. 

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