Discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer
Last updated: 30 May 2025
Court :
Delhi High Court
Brief :
The Hon'ble Delhi High Court in the case of Vardhaman Electronics v. Additional Commissioner, CGST Delhi West & Ors. [W.P. (C) 6334/2025 & CM APPL.28843/2025 dated May 13, 2025] held that the discount given by manufacturers to retailers, prima facie, cannot be considered as a consideration for services rendered by the retailer.
Citation :
W.P. (C) 6334/2025 & CM APPL.28843/2025 dated May 13, 2025
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Bimal Jain
Published in GST
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