https://www.taxtmi.com/caselaws?id=164381 Rule 3(2)(c) of the Karnataka Value Added Tax Rules, 2005 was upheld as a disclosure requirement that links an eligible discount to the tax invoice or bill of sale so the reduced sale price is fixed at the time of transaction. Read with sections 29 and 30 of the Karnataka Value Added Tax Act, 2003 and rule 31, it was held not to enlarge the taxing power, not to conflict with the Act, and not to violate entry 54 of List II or articles 14 and 19(1)(g) of the Constitution. Interference with the assessment order was also declined because an effective statutory appeal was available. en-us Mon, 15 Feb 2010 00:00:00 +0530 Thu, 16 Oct 2014 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164381 Rule 3(2)(c) of the Karnataka Value Added Tax Rules, 2005 was upheld as a disclosure requirement that links an eligible discount to the tax invoice or bill of sale so the reduced sale price is fixed at the time of transaction. Read with sections 29 and 30 of the Karnataka Value Added Tax Act, 2003 and rule 31, it was held not to enlarge the taxing power, not to conflict with the Act, and not to violate entry 54 of List II or articles 14 and 19(1)(g) of the Constitution. Interference with the assessment order was also declined because an effective statutory appeal was available. Case-Laws VAT and Sales Tax Mon, 15 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164381