7. Trade discount etc. deemed to be sale in certain cases.
- Notwithstanding anything contained in any other provisions of this Act, where a dealer allows any trade discount or in terms of quantity in goods in relation to any sale effected by him, the quantity so allowed as trade discount or incentive, shall be deemed to be a he dealer, who allows such trade discount or incentive and a purchase by the dealer who receives such trade discount or incentive and such sale shall form part of the sale in relation to which such trade discount or incentive is allowed.
