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2015 (11) TMI 1654 - HC - VAT and Sales TaxRestoration of rectification order - exemption in respect of discounts granted subsequent to the issuance of tax invoice - Rule 3(2)(c) of the KVAT Rules 2005 - Held that: - there has been no exercise undertaken by the authorities to verify the material particulars of the returns submitted by the assessee. It is also not demonstrated by the assessee as to what is the material he has placed before the authorities and this Court is constrained to observe that both the parties have failed to place on record the material particulars that ought to have been considered and nothing is forthcoming as to what has been appreciated in the instant case. The impugned orders do not reveal as to what are the details that were placed by the assessee before the Authorities and what are the details that the authorities verified before concluding the assessment. The records do not reveal if the assessee has formulated any incentive scheme or that he has entered into any contract or agreement with the purchasers and that the credit notes issued by him are in pursuance of the incentive scheme or the contract or agreement. The proceedings also do not reveal as to whether the assessee has placed before the authorities the tax invoices, sale bill and monthly returns along with the credit and debit notes. It is incumbent upon the assessee to place the aforesaid records before the authorities and the authorities ought to consider the same and thereafter render a finding. This Court after perusal of the records is convinced that such an exercise is not forthcoming from the records. Under the circumstance, this Court is of the considered opinion that it is a fit case to be remanded to the Assessing Authority with a direction to the appellant/assessee to furnish all details - appeal allowed by way of remand.
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