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2015 (11) TMI 216 - HC - VAT and Sales TaxRefund of sales tax - excess payment of tax - reduction in the purchase value from ₹ 682/- to ₹ 645/- per cylinder - Held that:- In normal parlance, discount can be said to be a bargain in between purchaser and seller whereas the present case cannot be said to be a case of discount or bargain as the purchaser, on the basis of the expert committee report, has reduced the value on its own and voluntarily which was duly accepted/admitted by the assessee and not challenged anywhere. Therefore, in my view, it cannot be said to be a case of discount. Ld. counsel for the assessee has relied upon certain judgments, which are prima-facie dealing with the cases where the seller allowed discount to the purchaser and the courts, in such circumstances, came to the conclusion that, it being a discount, the discounted value is required to be adopted. I may consider a case where the purchaser accepts goods and after delivery is taken, it is noticed that the quality is not upto the mark and the goods needs to be returned back and after mutual discussion, some price variation is there in the shape of reduction of the value, then in my view, it cannot be said to be a case of reduction/discount as everything has happened after delivery which cannot be said to be price reduction or discount. In subsequent bills the amount was reduced by the purchaser on final settlement, then in that case, it was an inter-se dispute in between the assessee as well as the Oil Companies but in so far as the claim that sales tax was required to be paid on the lower value of ₹ 645/- per cylinder, in my view, cannot be said to be correct on the part of the assessee. - Decided against assessee.
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