ORDER

1. SLP Civil No. 6841 of 1982 is dismissed as far as it is directed against the interlocutory order only.

2. CA No. 2796 of 1979 is stated to have already been disposed of.

3. As a result of further arguments in regard to certain specific matters on which our judgment dated 7-10-1983t was not specific we pass the following:

(1) Trade discounts.-Discounts allowed in the trade (by whatever name such discount is described) should be allowed to be deducted from the sale price having regard to the nature of the goods, if established under agreements or under terms of sale or by established practice, the allowance and the nature of the discount being known at or prior to the removal of the goods. Such trade discounts shall not be disallowed only b because they are not payable at the time of each invoice or deducted from the invoice price.

(2) Taxes.-Additional sales tax, surcharge on sales tax and turnover tax should be allowed to be deducted from the sale price in order to arrive at the assessable value, and also octroi where payable/paid by the c manufacturer. These taxes if proved to have been paid, should be allowed even if they are paid periodically to the relevant taxing autho