Judgment :- 1. The questions of law for consideration of the High Court, framed under S.41 of the Kerala General Sales Tax Act, 1963, were as under:, "(a) Was the Appellate Tribunal justified in law in holding that trade discount allowed by the assessee to their customers is not the part of the sale price within the meaning of S .2(h) 'of the Central Sales Tax Act, 1956 and so not includible in the taxable turnover? (b) Was the Appellate Tribunal justified in law in directing the decision of the amounts of trade discount from the taxable turnover of the assessee for all or any of the reasons stated by it?" The High Court answered the questions against the Revenue and in favour of the assessee. It is not disputed by the learned.counsel for the appellant that this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes) v. Advani Oerlikon (P) Ltd. [1980] 45 STC 32; [1980] 1 SCR 931, has taken the same view as has been taken by the High Court in the impugned judgment'In view of the judgment of this Court in Advani's case [1980] 45 STC 32; [1980] 1 SCR 931 and forthe reasons recorded therein, we dismiss the appeals. No costs. Appeals dismissed.