TaxTMI 
TaxTMI 
2012 (9) TMI 907
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....uction towards dis counts given. The assessing officer held that the discount shown did not form part of sale invoice, therefore no deduction is allowable towards dis count given. The Joint Commissioner of Commercial Taxes (Appeals) set aside the order of the assessing officer. The Additional Commissioner of Commercial Taxes in revision set aside the order of the Joint Commissioner of Commercial Taxes (Appeals) and confirmed the order of assessing officer. The assessee aggrieved by the said order has filed this appeal. 2. The following substantial questions of law are framed for consideration in the memorandum of appeal: "(i) In the facts and circumstances of the case of the appellant, whether it was within the co....
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....cial Taxes, Zone II was right in having passed the impugned revisional order holding that dis counts offered on the tax invoices themselves alone are eligible for deduction as per rule 3(2)(c) of the said Rules and not rule 31 of the said Rules ?" 3. On reconsideration, the following substantial question of law is framed for consideration: "Whether it is permissible for the assessee to show the discount given by a separate credit note subsequently and claim deduction even though the said discount is not shown in the tax invoice or sale bill ?" 4. The Government Advocate has relied upon a decision of this court reported in [2008] 18 VST 161 (Karn) in the case of Southern Motors v. State of Karnataka. In para 9 of ....
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.... more time to the petitioner. Be that as it may, it is not a fit case for interference in writ jurisdiction when the assessee is provided statutory remedies under the Act. It is open to the petitioner to avail of statutory reme dies available under the provision of the Act." 5. The Government Advocate with reference to the said decision submitted that the sale price has to be fixed before discount and later on sale price cannot be altered. The Government Advocate has further relied upon a decision of this court in the case of State of Karnataka v. Kitchen Appli ances India Limited [2012] 51 VST 439 (Karn) in STRP Nos. 84 of 2009 and 71-76 of 2010 (dated July 15, 2011). With reference to the said decision, it is submitted that the deduction....
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.... has to be furnished by the registered dealers as and when the credit notes are issued to the pur chasers which would automatically result in variation in the amounts as stated in the invoices issued. There is in fact no conflict between the aforesaid rules. In fact, when sale invoices are given by the res pondent that would be total turnover of the respondent-assessee but when credit notes are subsequently issued by the assessee, it would automatically result in lower amount of turnover which would result in a lower quantum of sales tax. This aspect has not been taken into consideration by the assessing authority as well as the first appellate authority. 9. From the material on record, it is not known as to whethe....