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TMI Blog1968 (7) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Officer by his order dated 18th October, 1962. In the second case, it was finally assessed for the year 1961-62 under the same Act by the same officer by his order dated 29th October, 1962. In both these assessments, the respondent made a claim for deduction of the trade discount paid to its customers from its gross turnover in determining the taxable turnover. This claim was allowed by the Sales Tax Officer. The petitioner took the view that this claim was not admissible under law. Accordingly, he took action under section 15(1) of the General Sales Tax Act, 1125 (hereinafter referred to as the 1125 Act), and revised the orders of the Sales Tax Officer, by disallowing the above claim. The orders of the petitioner were passed on 23rd J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Ninan v. The State of Kerala1965 K.L.T. 1167. Presumably on the basis of these decisions, the Appellate Tribunal accepted the first contention and allowed the appeals on the ground of limitation. In this view of the matter, the second contention was not considered. The petitioner has, therefore, filed these revision petitions challenging the decision of the Tribunal. 5.. The question whether the Deputy Commissioner is entitled to exercise his revisional power in a matter which squarely falls under section 15(1) of the 1125 Act, even though it may involve assessment of escaped turnover, arose for decision before one of us in O.P.No. 3988 of 1966 (Vazhakkala Rubbers v. The Sales Tax Officer and Another)1968 K.L.R. 726; 1969 K.L.J. 167. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r-State trade. Section 2(h) of the Act defines sale price as the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed as cash discount according to the practice normally followed in the trade. "Cash discount" and "trade discount" are entirely different and distinct things; and hence under the Central Sales Tax Act, cash discount alone is deductible in determining the turnover, and not the trade discount. But the learned counsel for the respondent submitted that the discount for which the respondent claimed deduction would fall under rule 7(1)(a) of the Rules; and that, by virtue of section 9(3) of the Central Sales Tax Act, 1956, the respondent was entitled to get all allowances provided in rule 7 of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said section as amended was brought into force with effect from Ist October, 1958. In Khader and Co. v. The State of Madras[1966] 17 S.T.C. 396., the Madras High Court held that the law laid down in the above decision of the Supreme Court would apply only to assessments in respect of periods prior to the coming into force of the above amendment; that the position would be different in the light of the said amendment and that, in respect of subsequent periods, the tax under the Central Act can be levied, in spite of any exemption provided under the State law. With the greatest respect, we are unable to see the distinction pointed out by the Madras High Court. In our view, the amendment of section 15 does not affect the meaning of sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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