9911796707
TMI Blog2012 (7) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... d:- 20-7-2012 X X X X Extracts X X X X X X X X Extracts X X X X ..... amount allowed as discount. In this matter, the rectification 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s discount: Provided that such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of any contract or agreement entered into in a particular case and the tax invoice or bill of sale issued in respect of the sales relating to such discount shows the amount allowed as discount; and Provided further that the accounts show that the purchaser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in State of Karnataka vs. M/s. Reliance Industries Ltd., rendered in STRP No.119/2008 [2010(68) Kar.L.J 337 (HC) (DB)], a copy of which is produced as Annexure - B. He submitted that the rectification orders are contrary to the said judgment. It is relevant to state that a Division Bench of this Court in State vs. Kitchen Appliances India Ltd. (2011(71) Kar.L.J.234 (HC)(DB)) after noticing the abo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary to the proviso to Rule 3(2)(c)." (Emphasis supplied) 6. In my opinion, the rectification orders are in accordance with Rule 3(2)(c) of the Rules and the law laid down by a Division Bench of this Court in Kitchen Appliances India Ltd. referred to above. I find no legal infirmity in the impugned rectification orders to warrant interference under the extraordinary jurisdiction of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X
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