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2010 (2) TMI 1116 - HC - VAT and Sales TaxIncentive scheme - whether Tribunal was not justified in granting benefit of reduced tax in allowing the amount as trade discount on the strength of credit notes subsequent to the issue of invoices and that rule 3(2)(c) of the Rules had not been complied with by the respondent? Held that:- From the material on record, it is not known as to whether the details as stated in rule 31 of the Rules had been furnished by the assessee to the assessing authority at the time of claiming benefit under the said rule. Under the circumstances, we deem it proper to remand the matter to the assessing authority with a direction to the respondent-assessee to furnish all details in terms of rule 31 of the Rules and thereby direct the assessing authority to reconsider the entire matter in the light of the said provisions and pass fresh orders in accordance with law. Revision petition is allowed
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