9911796707
TMI Blog2012 (7) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 20-7-2012 - H. G. Ramesh, J. For the Petitioner G. K. V. Murthy For the Respondent : T. K. Vedamurthy ORDER H. G. Ramesh, J. Heard. On being asked by the Court as to the statutory remedy of appeal available to the petitioner under the Karnataka Value Added Tax Act, 2003, learned counsel for the petitioner submitted that in view of the Division Bench judgment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fication is made by disallowing the discount offered by the petitioner to its customers on the ground that the tax invoices or the sale bills did not show the discounts offered. This factual aspect is not in dispute. 4. It is relevant to refer to Rule 3(2)(c) of the Rules which read as follows: 3. Determination of turnover . (1) The total turnover of a dealer, for the purposes of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supplied) Validity of the above Rule is upheld by this Court in the petition filed by this very petitioner in Southern Motors v. Stage of Karnataka [2008(65) Kar. L. J. 321 (HC)] which is also referred to by the Division Bench in Kitchen Appliances. 5. In my opinion, the impugned rectifications is in conformity with the Rule referred to above. However, learned counsel for the petitioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being offered. It is an admitted fact that no such discount has been shown in the tax invoice. That the discount offered is subsequent to the raising of the tax invoice. 15. On facts, we are of the view that in terms of the proviso to Rule 3(2)(c), until and unless the discounts are shown in the tax invoice, the assessee is not entitled to any relief. In the instant case, the same is abse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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