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2015 (4) TMI 1130 - HC - VAT and Sales TaxConstitutional validity of Rule - Proviso to rule 3(2)(c) of the KVAT Rules - whether is a provision which is discriminatory and also ultra vires of section 30(1) of the KVAT Act? - Deduction of quantity discount (quarterly scheme discount) - 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 - Held that:- issue regarding constitutional validity has reached finality [2008 (7) TMI 862 - KARNATAKA HIGH COURT] and issue on hand relating to claim deduction of “discount component” from “taxable turnover” having been laid to rest by Division Bench of this court in [2014 (4) TMI 590 - KARNATAKA HIGH COURT] which is now pending before Apex Court in SLP(Civil) - Since impugned order is an appealable order this court refrains to exercise the writ jurisdiction. Hence, Writ Petitions stands dismissed.
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