Judgment :- 1. The short question arising for decision in this tax revision case is whether the amount of Rs 2,60,327.72 representing trade commission allowed by the assessee-company and deducted in the various invoices of sales issued to the purchasers is to be excluded from the taxable turnover of the assessee-company for the purpose of assessment to Central Sales-tax. The assessee-Messrs. Travancore Rayons Ltd. is a company carrying on the business of manufacture and sale of rayon yarns, cellulose fibre etc. The relevant assessment year is 1961-62. In respect of the inter State sales effected by the company during the accounting period the company had allowed to the buyers a discount which was described in the invoices as 'commission' and the price payable for the goods sold was shown in the invoices as the net amount after deducting the commission. In the return filed by the assessee the turnover had been calculated by taking into account only the net sale prices payable by the buyers after deduction of the commission. The Sales-tax Officer took the view that as per the definition of expression'sale price' contained in S.2(h) of the Central Sales-tax; Act, 1956 only cash discount is as allowable deduction in fixing the taxable turnover and since the commission allowed by the assessee-company to its buyers was not a 'cash discount' and it could at best be regarded as a 'trade discount' no deduction was admissible in respect of such commission and that the turnover for assessment purposes had to be computed by treating the gross amount mentioned in the invoice as the sale consideration. This view was upheld by the Appellate Assistant Commissioner also. But, on the matter being taken by the assessee in second appeal before the Kerala Sales-tax Appellate Tribunal, the Tribunal by a majority held that the commission allowed by the assessee to the buyers was in reality a trade discount and sines under the invoices issued to the buyers the price payable for the goods was only the net amount after deducting the commission the net price alone was to be regarded as the 'sale price' for the purpose of computation of the assessee's taxable turnover. Accordingly it allowed the appeal filed by the assessee and directed the Sales-tax Officer to amend the assessment by excluding from the taxable turnover of the appellant-company the amount of Rs 2,60,327.72 representing the commission allowed by the assessee to the buyers The correctness of the said decision rendered by the Tribunal is under challenge in this revision petition filed by the department wherein the following questions of law have been raised: "A Whether on the facts and in the circumstances of the case, the Appellate Tribunal was justified in law in holding that the amount of Rs. 2,60,327.72 representing commissions deducted by the assessee, in the various invoices of sales, is to be excluded from the turnover of the assessee company, for the year 1961-62. is the assessment for Central Sales-tax? B. Is the finding of the Appellate Tribunal to the effect that 'Commission' in the instant case is used loosely to represent 'discount' based on any material?" 2. We shall first deal with the second point raised in the revision petition. From the facts stated in the order of the. Tribunal it is clear that the company was allowing a uniform percentage of deduction to the buyers by way of 'commission' and the invoices snow that after mentioning the gross price of the goods calculated at the rates specified therein the amount of commission is deducted and the resultant balance is shown as the net price actually payable by the buyers. In the circumstances such a deduction allowed to the buyers by a manufacturer or a wholesaler, by whatever name it may be described, is clearly in the nature of a trade discount and the Tribunal was perfectly right in characterising it as such. 3. In The Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Advani Oerlikon (Private) Limited, (1976) 37 STC.1, a Division Bench of this court had occasion to consider the question whether the amounts allowed by a dealer as trade commission or discount are liable to be treated as forming part of the sale price and added to the taxable turnover for the purposes of assessment to Central sales-tax. Govindan Nair, C. J. speaking for the Bench held that in cases where a trade discount has been bona fide granted the consideration for the sale is only the amount which is actually paid or payable after the discount is deducted and that, hence, amounts allowed by the assessee to the buyers by way of trade commission or discount were not liable to be added to or included in the turnover for the purposes of assessment to Central sales-tax. With respect, we entirely agree with the said view expressed by the Division Bench. Accordingly we hold that the Tribunal was right in directing that the amount of Rs. 2,60,327.72 representing commissions deducted by the assessee in the various invoices of sales should be excluded from the taxable turnover of the assessee-company for the year 1961-62. 4. In the result, we dismiss this tax revision case but direct the parties to bear their respective costs. Dismissed.