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2016 (10) TMI 13 - HC - VAT and Sales TaxInput Tax Credit - discount/incentive received - sale of goods at a rate lower than the price shown in the VAT invoice - same self question decided by the court already - Held that: - once this Court has already taken a view on the self same controversy by various judgments, and particularly when SLP has been dismissed by the apex court, this court is not inclined to take a different view than what has already been taken, particularly when no distinguishing feature has been pointed out by the learned counsel for the Revenue. Merely because the Kerala High Court has taken a different view, is no good reason to come to a different conclusion - petition dismissed - decided against petitioner.
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