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of <h1>VAT rules challenge remanded for reassessment on turnover impact post-invoice issuance</h1> <h3>M/s. Southern Motors Versus State of Karnataka</h3> The High Court of Karnataka remanded the case challenging the constitutional validity of certain VAT rules to the Assessing Officer for reevaluation, ... - Issues involved: Constitutional validity of rule 3(2)(c) of Karnataka Value Added Tax Rules, 2003 and other Rules challenged in W.P. No. 9464/08.The High Court of Karnataka heard and disposed of the appeal finally, which was directed against the order of the learned single Judge in W.P. No. 9464/08 dated 16.07.2008. The appellant's senior counsel argued that similar matters have been remanded to the assessing officer by the division bench, suggesting that the same approach should be followed in this appeal. On the other hand, the Government Pleader contended that if the matter is remanded to the assessing officer, the issue could be reconsidered without delving into the constitutional validity. The Court, considering the submissions and its previous decision in STRP No. 119/08, remanded the matter to the Assessing Officer to reevaluate the issue concerning the discount given post-invoice issuance, affecting the turnover. The assessee was granted the liberty to present all relevant documents, and the assessing officer was directed to review the case in line with the provisions and observations from the earlier decision.In conclusion, the writ appeal was disposed of by remanding the matter to the Assessing Officer for reconsideration based on the discount issue, as per the Court's previous decision in STRP No. 119/08.
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