B. P. JEEVAN REDDY, C. J. - (1.) This revision is preferred by the Commissioner, Sales Tax, Lucknow, against the judgment and order of the Sales Tax Tribunal dated August 31, 1987. The opposite-party assessee is the Indian Farmers Fertilizers Co-operative Ltd. , Lucknow, and the assessment years concerned are 1976-77, 1977-78 and 1978-79. The assessee is a dealer in chemical fertilizers. It was selling fertilizers to Provincial Co-operative Federation and Cane Union. On such sales, it was allowing a discount of Rs. 20 per metric ton on sale of urea and Rs. 25 per metric ton on sale of N. P. K. grade. According to the scheme, credit memo was prepared in the name of the buyers at the end of each quarter in respect of the aforesaid discounts and share certificates were issued in that sum to the purchasers. The assessee claimed that it is a case of "discount" on the price and that such discount should be excluded from its turnover. This was rejected by the assessing authority but on appeal, it was accepted by the Deputy Commissioner. The Commissioner carried the matter in second appeal before the Tribunal. The Tribunal held that it is a case of discount on price and that such discount is liable to be excluded from the turnover of the assessee. The expression "turnover" is defined in clause (i) of section 2 of the U. P. Sales Tax Act, 1948. In so far as relevant, the definition reads thus : " (i) 'turnover' means the aggregate amount for which goods are supplied or distributed by way of sale or are sold, by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration;" Clause (ii) of explanation II to section 2 expressly provides that "any cash or other discount on the price allowed in respect of any sale" shall not be included in the turnover. The argument of the Revenue was that inasmuch as the discount in the present case is not on price but on each ton of urea or N. P. K. grade sold, it was not a "discount on the price". This argument was rejected by the Tribunal, and, in my opinion, rightly. Discount is given in various shapes and in various manner. It is only an incentive given by the seller to the purchaser to boost sales or gain goodwill or for any other such purpose. Discount may be given in any manner, but it ultimately relates to the price of the article sold. In the present case, no doubt, the discount is given calculated on each ton of the chemical fertilizers sold, but it is deducted from the bill and share certificates in the amount deducted are issued in the name of the purchaser. It is ultimately reflected in the price only. In such a situation, I see no reason why the benefit of clause (ii) of explanation II to section 2 (i) of the Act should not be allowed to the assessee. The revision accordingly fails and is dismissed. No costs. This order shall also govern Sales Tax Revision Nos. 6 of 1988 and 8 of 1988 also. Petition dismissed. .;