TaxTMI 
TaxTMI 
2015 (4) TMI 1130
X X X X Extracts X X X X
X X X X Extracts X X X X
....ged in the manufacture of home appliances like Mixer Grinder, Wet Grinder, Gas Stoves etc., and in the course of its business, allows discounts namely cash discount, scheme discount and quantity discount to its customers/dealers and as such same being deductable from total turnover while arriving at taxable turnover, same came to be claimed by petitioner in respect of tax period April 2006 to March 2007, April 2007 to March, 2008 and April 2008 to March 2009 and Assessing Officer has held that quantity discount (quarterly scheme discount) is not a allowable discount as the sale is not relatable to sale transactions in respect of which the invoices were raised and thereby added the amount of quarterly discount to taxable turnover and same is....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... anr challenging the constitutional validity of proviso to Rule 3(2)(c) of Karnataka Value Added Tax Rules, 2005 raising similar and identical grounds. The Co-ordinate Bench of this court vide order dated 16.07.2008 upheld the constitutional validity and it came to be observed by the Co- ordinate Bench as under: "The value of the sale transaction is as fixed at the time of sale and even in terms of the charging section. There is no scope for fixing the price later. If under the rule, the benefit is made available subject to the condition that the discounted price should have been so indicated in the invoice value of the goods, the condition is neither ultravires Section of the Act nor is discriminatory. I do not find any infirmity ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....o be considered, analysed and answered by Division Bench by rejecting the same and holding as under: "12. In the present case, the assessee seeks deduction of the value representing quantity/scheme discount allowed in the tax invoices in view of their performance during 3-6 months and not in respect of the goods sold by the said tax invoices, mentioning gross value. It is true that the invoices to which the assessee made reference, state the gross value of the goods sold plus tax and the quantity/scheme discount and then declared the same in the return filed by him to arrive at taxable turnover. The tax invoice, to which our attention was drawn, shows that certain goods manufacture by the assessee were sold to the distributors and ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... not relating to the sales reflected in the said invoices, but for the sales effected earlier". Thus, both on merits and on law Co-ordinate Bench as well as Division Bench has held against petitioner and I do not find any other good ground involved in this writ petition for being examined. 6. Infact, on the ground of petitioner not having availed alternate remedy present writ petition is liable to be dismissed. Exercise of writ jurisdiction by this court when alternate remedy is available would be under contingencies like: (1) where issue of jurisdiction is involved (2) violation of principles of natural justice (3) constitutional validity or vires is under challenge as held by Hon'ble Apex Court in the case of WHIRLPOOL CORPORATION V....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e said Judgment that rule of exhaustion of alternate remedy is a rule of discretion and not one of compulsion and in this regard it came to be held as under: "45. It is true that the rule of exhaustion of alternative remedy is a rule of discretion and not one of compulsion, but it is difficult to fathom any reason why the High Court should entertain a petition filed under Article 226 of the Constitution and pass interim order ignoring the fact that the petitioner can avail effective alternative remedy by filing application, appeal, revision, etc., and the particular legislation contains a detailed mechanism for redressal of his grievance". It came to be noticed by Hon'ble Apex Court in Sathyawati Tondon's case that if in a....