Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2010 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 1070 - HC - VAT and Sales TaxWhether the words "and the tax invoice or bill of sale issued in respect of the sales relating to such discount shows the amount allowed as discount" contained in rule 3(2)(c) of the Karnataka Value Added Tax Rules, 2003 as ultra vires? Held that:- The reported opinion in Southern Motors v. State of Karnataka [2008 (7) TMI 862 - KARNATAKA HIGH COURT] rejected the challenge to the proviso to rule 3(2)(c) of the Rules as discriminatory or ultra vires section 30 of the Act, on the premise that the criteria to hold discrimination between the dealers cannot be based on how it affects different assessees or dealers. 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 conditions is neither ultra vires section 30 of the Act nor is discriminatory.Thus do not find any infirmity in the rule nor the rule being ultra vires under the provisions of section 30 of the KVAT Act. Thus do not find the order being totally in violation of the principles of natural justice though the authority could have given some 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 remedies available under the provisions of the Act. Without prejudice, the writ petition is dismissed.
|