Discount allowed by ONGC to Oil Marketing Cos. for sale of petroleum products would not form part of

CST & VAT : Gujarat VAT - Where assessee for first quarter of April, 2014 to June, 2014 had given discount to Oil Marketing Companies on sale of its petroleum products as directed by Government of India in its letter dated 27-8-2004 by way of credit note dated 13-9-2004, amount of discount would not form part of sale price