No denial of deduction of trade discount provided via credit note even if it wasn’t shown in sale in

CST & VAT : Where assessee, a retail dealer, allowed discount to purchaser of goods as per ordinary trade practice by way of credit note and claimed deduction of same from sale price and lower authorities disallowed claim on plea that discount was neither indicated in vouchers or bills issued to purchaser, assessee was entitled to deduction claimed for with regard to discount allowed even without showing same in sale invoice or bill