Whether chhattisgarh vat applicable on reimbursement of discount or not?

Please explain which discount it is 

Trade or Cash Discount..

In Union of India and Others v. Bombay Tyres International (P) Ltd., (2005) 3 SCC 787 it was held that trade discounts are 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 because they are not payable at the time of each invoice or deducted from the invoice price.