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TMI Blog2016 (10) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... f 2013, S.B. Sales Tax Revision Petition No. 114 of 2013, S.B. Sales Tax Revision Petition No. 122 of 2013 - - X X X X Extracts X X X X X X X X Extracts X X X X ..... e price shown in the VAT invoice keeping in view the discount/incentive received by them from the respective dealers. 2. While the Assessing Officer disallowed the ITC and it was the contention of Revenue that the assessee cannot sell the goods lower than what is shown in the VAT invoice of purchase and simultaneously to claim ITC as per the invoice. However, both the Appellate Authorities have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nue. It is further contended that the Revenue sought to challenge the said judgment of this court before the apex court and the apex court dismissed the SLP vide order and judgment dated 24.3.2014 in Special Leave to Appeal (Civil) CC 4413/2014. It has also been brought to the notice of the court that this court in the case of CTO v. M/s Sharda Agencies [S.B. STR No.70/2014] vide judgment dated 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ourt has already taken a view on the self same controversy by various judgments referred to hereinbefore, and particularly when SLP has been dismissed by the apex court, this court is not inclined to take a different view than what has already been taken, particularly when no distinguishing feature has been pointed out by the learned counsel for the Revenue. Merely because the Kerala High Court ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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