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2016 (11) TMI 1319 - HC - VAT and Sales TaxWhether deduction will be allowed by the assessee through credit note - Rule 31 of the Karnataka Value Added Tax Rules - Held that: - there is no discussion by the Tribunal on the aspect as to whether the burden is ever discharged by contemporaneous record or otherwise through satisfactory material that there was a policy by the manufacturer of giving discount at the end of the month if one reaches to a particular level - Petition allowed by way of remand.
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