S. Sankarasubban, J.

1. This T.R.C. is filed against the order in T.A. No. 1081/99. The relevant assessment year is 1989-90. The facts of the case are as follows:

2. The petitioner is a dealer in electrical goods at Ernakulam. The question raised in the case relates to the applicability of the discount in accordance with the regular practice under R.9(a) of the Kerala General Sales Tax Rules, 1963. The Assessing Authority while completing the assessment for the year 1989-90, disallowed the claim of deduction of special discount under R.9(a) of the Kerala General Sales Tax Rules. The Deputy Commissioner affirmed the same. The Tribunal after hearing the parties, dismissed the appeal. It is against that this revision is filed. In Para.4 of the order of the Tribunal, the Tribunal stated as follows: "it can be seen that one of the conditions to be satisfied in order to be eligible for the deduction under R.9(a) is that the discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of the contract or agreement entered into in a particular case. The appellant's learned representative admits that there is no contract or agreement.