TaxTMI 
TaxTMI 
2012 (7) TMI 1017
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.... / Order / Decisions)<br>Dated:- 20-7-2012<br>Writ Petition Nos. 21777- 21793 of 2012 (T-Res) - -<br>CST, VAT & Sales Tax<br>H. G. Ramesh, J. For the Petitioner G. K. V. Murthy For the Respondent : T. K. Vedamurthy ORDER H. G. Ramesh, J. Heard. On being asked by the Court as to the statutory remedy of appeal available to the petitioner under the Karnataka Value Added Tax Act, 2003, ....
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....tax invoice or the sale bill shows the 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: ....
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....of the sales relating to such discount shows the amount allowed as discount; and Provided further that the accounts show that the purchaser has paid only the sum originally charged less discount. (d)..................................................................... ........................" (Emphasis supplied) Validity of the above Rule is upheld by this Court in t....
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....ing the above judgment in Reliance Industries (which is relied on by the learned Counsel for the petitioner in these Writ Petitions) and after specifically referring to Rule 3(2)(c) of the Rules, has held as follows: "14. Therefore, the tax invoice issued in respect of sales must show disclose the amount of discount that is being offered. It is an admitted fact that no such discount has b....