1987 (2) TMI 479 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed a revision under the Rajasthan Sales Tax Act, 1954, regarding the deduction of rebate given by M/s. Tata Oil Mills Ltd. to its dealers. The Court held that the deduction qualified under the definition of "turnover" and was permissible under the Act. The Tribunal's decision was justified, and the revision was dismissed. The decision was supported by a previous Supreme Court case.