2016 (11) TMI 978

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..... es And Assistant Commissioner, Circle-A, Commercial Taxes Department, Bharatpur Versus Ashoka Enterprises, Garg and Company, Gopalgarh, Govind Automobiles - 2016 (11) TMI 978 - RAJASTHAN HIGH COURT - TMI - Input Tax Credit - The respondent-assessees are carrying on separate business but they sold the goods at a rate lower than the price shown in the VAT invoice keeping in view the discount/incent .....

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..... 1. In all these petitions a common question has been raised about the Input Tax Credit (ITC) which was claimed by the assessee on the basis of VAT invoice. The respondent-assessees are carrying on separate business but they sold the goods at a rate lower than the price shown in the VAT invoice keeping in view the discount/incentive received by them from the respective dealers. 2. While the As .....

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..... goods and relied upon the judgment of this court in the case of Assistant Commissioner, Circle-A Vs. M/s. Bhagwati Building Material Store and Ors. in SB STR No. 110 of 2013 dt. 17th September, 2016, and contended that the issue is squarely covered. 4. Counsel for the Revenue was unable to distinguish the judgment rendered by this court (supra). 5. Taking into consideration that admittedly s .....

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